Global expatriate tax guide
Expatriate tax - Nigeria
01 Jan 2025Less than a minute
This publication provides a high level overview of the tax, social security and work permit regulatory compliance requirements for expatriates engaged to work in Nigeria.
Contents
Expatriates taking up employment in Nigeria will be subject to our comprehensive tax rules and work visa requirements.
Expatriates taking up employment in Nigeria will be required to comply with the provisions of the Personal Income Tax Act (PITA) Cap P8 LFN 2011 as regards income earned and derived in Nigeria and work visa requirements. Failure to comply will attract penalty and interest as stiplulated in the PITA 2011.
Click on each of the areas below to expand for more information:
T45 - a. Nigeria Accordion block expatriate tax facts and figures
T45 - b. Nigeria Accordion block expatriate tax basis of taxation
T45 - c. Nigeria Accordion block expatriate tax other taxes
Contact us
Nkwachi Abuka
Email: nkwachi.abuka@ng.gt.com
Ayobami Salam
Email: ayobami.salam@ng.gt.com