Double Taxation Relief & Tax Treaties in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Nigeria has double taxation agreements (DTAs) with several countries. These treaties allocate taxing rights and often cap withholding rates on cross-border payments. Relief is not automatic—you typically need correct documentation, beneficial ownership analysis, and filings. Misclaiming treaty benefits is a common audit theme.
Who benefits
Portfolio investors, lenders, licensors, and regional HQs often rely on DTAs to align WHT with home-country credits. Individuals with foreign income also check tie-breaker rules alongside Tax residency.
Treaty shopping and substance
Revenue authorities scrutinise intermediary holding companies without real operations. Expect questions on beneficial owners and main purpose.
Practical links
Connect to Dividend WHT and general Withholding tax overview. Confirm treaty texts on official government sources.