
Personal Income Taxes (PIT)
Spent 183 Days in Nigeria? What the New Tax Rules Mean for Your Foreign Income
If you earn your income from outside Nigeria, the number of days you spend in Nigeria could have serious tax implications.
Practical explanations for earning, working, and paying taxes in Nigeria—without the legal maze.
Latest guidance
9 articles

Personal Income Taxes (PIT)
If you earn your income from outside Nigeria, the number of days you spend in Nigeria could have serious tax implications.

Personal Income Taxes (PIT)
For Nigerian freelancers working through platforms such as Upwork, the amount shown in a transaction history can contain several different components: what the client paid, the platform’s service fee and, in some cases, VAT charged on the platform’s services.

Personal Income Taxes (PIT)
When clients, companies, or government agencies deduct withholding tax from payments made to you for professional services, contracts, or commissions, it is easy to view that deduction as money lost. For individuals, sole proprietors, and freelancers, understanding how that deduction functions under the law changes the entire picture.

Personal Income Taxes (PIT)
When someone leaves employment or reaches retirement age, the final payout is often substantial. Naturally, one question follows for both employers and departing staff: will tax be deducted from it?

Personal Income Taxes (PIT)
You may know that tax was deducted from your income or that you made a tax payment, but how do you know the money actually reached the relevant tax authority and was properly recorded against your tax obligations?

Personal Income Taxes (PIT)
More Nigerians now earn income from foreign employers, international clients and businesses outside Nigeria. Payments may arrive in dollars, pounds or euros, but the currency in which income is received does not determine whether Nigeria can tax it.

Personal Income Taxes (PIT)
Since 1 January 2026, employers in Nigeria have been operating under a new personal income tax framework introduced by the Nigeria Tax Act 2025 and administered alongside the Nigeria Tax Administration Act 2025.

Personal Income Taxes (PIT)
For years, many Nigerians have treated tax as something you only think about when a problem shows up.

Personal Income Taxes (PIT)
You receive a salary every month. But what if your employer also gives you a car to use, provides accommodation, or pays for certain benefits because of your job? Under Nigeria’s 2026 tax rules, some of these benefits can form part of your taxable employment income. This is known as a benefit in kind.