Practical explanations for earning, working, and paying taxes in Nigeria—without the legal maze.
Latest guidance
24 articles
Legislation
Nigeria’s tax reforms have been in effect since January 2026. Now, the Federal Government is taking another look at how some parts of the new system are working in practice.
Personal Income Taxes (PIT)
For many Nigerians, earning an income also means supporting other people.
Personal Income Taxes (PIT)
Freelancing comes with a lot of small transactions. A client pays you. A platform deducts a fee. You pay for software, internet or professional services. You may receive money in dollars, pounds or euros and withdraw it through a payment platform. By the end of the year, all those transactions become part of your tax records.
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 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)
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.
Taxes
As the tax system becomes more digital, more specialised and more connected to international commerce, it also creates demand for people with the skills to understand, implement and work around these changes.
Company Taxes
For years, the location of a business has been an obvious reference point for tax administration. A business registers, keeps its records, files its returns and deals with the relevant tax authority from a particular location. But Nigeria’s new tax framework introduces an important consideration for VAT attribution: where taxable supplies are consumed.