Tax Residency in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Residency determines which country can tax your worldwide or Nigerian-source income, and which revenue service leads collection for personal taxes. For companies, incorporation and management/control tests matter for CIT. Rules are detailed in statute; this article gives a plain map so you ask the right questions of advisers and official guidance.
Individuals
Days present, domicile, permanent home, and economic ties feed into whether you are treated as resident for PIT. Cross-border workers may have split-year issues—document travel and contracts.
Companies and PE risk
A non-Nigerian company may still have Nigerian-source income or a permanent establishment if activities cross a threshold. See Branch vs subsidiary for structural angles.
Treaties
Double taxation agreements can override default domestic outcomes for eligible taxpayers—read Double taxation relief & treaties.
State PAYE link
Employers still route PAYE to the correct state or FCT based on employee facts—State vs FCT PAYE and State filing hub.