Country tax profile · 2026
Nigeria income tax
What a nomad, retiree or founder needs before moving to Nigeria: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: NGN.
Nigeria tax calculator
Enter your income to estimate what you would pay in Nigeria, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Nigeria?
Nigeria taxes personal income at rates up to 25%. Residents are taxed on worldwide income; a unilateral credit is available for tax paid abroad.
Compiled by MyNomadWorld for Nigeria and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: Chargeable gains taxed at income-tax rates under the Nigeria Tax Act 2025 (individuals up to 25%, companies 30%); previously a flat 10% CGT
- Wealth tax: No net wealth tax in Nigeria
Inheritance & gift tax in Nigeria
No inheritance/estate tax in Nigeria N/A
Corporate tax & VAT
The standard corporate profits tax is 30%.
How to become a tax resident of Nigeria
Resident if any of: domicile in Nigeria, permanent home available, habitual abode, 183+ days in any 12-month period, substantial economic/family ties, or Nigerian diplomat abroad. Residents taxed on worldwide income.
Cost of living & lifestyle
Cost of living is about 13% of the US level, with average purchasing power near $9k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Nigeria
You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Nigeria.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Nigeria tax treaties
Nigeria maintains around 15 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Nigeria tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 15 of Nigeria's partners:
Belgium · Canada · China · Czech Republic · France · Netherlands · Pakistan · Philippines · Romania · Singapore · Slovakia · South Africa · Spain · Sweden · United Kingdom
Who can help you in Nigeria
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Nigeria
The free Nigeria expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Nigeria →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Nigeria?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Nigeria advisor.
Talk to a Nigeria advisor →Nigeria income tax FAQ
How much is income tax in Nigeria?
Nigeria taxes personal income at rates up to 25%. Residents are taxed on worldwide income; a unilateral credit is available for tax paid abroad.
Does Nigeria tax capital gains?
Chargeable gains taxed at income-tax rates under the Nigeria Tax Act 2025 (individuals up to 25%, companies 30%); previously a flat 10% CGT
How do you become a tax resident of Nigeria?
Resident if any of: domicile in Nigeria, permanent home available, habitual abode, 183+ days in any 12-month period, substantial economic/family ties, or Nigerian diplomat abroad. Residents taxed on worldwide income.