Nigeria tax residency rules
Threshold: 183 days in any 365-day window · Day Count · Rolling window
Nigeria treats anyone with a Nigerian domicile, place of residence, or 183+ days of stay as a resident. Top rate is 24% (federal personal income tax). Nigerian-source income is taxed regardless of residency.
- 183+ days OR domicile/place of residence = Nigerian tax resident.
- PAYE system applies to wages from Nigerian employers.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days / 365
- Period
- Rolling window
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Nigeria considers you a tax resident if you spend 183+ days in any 12-month period.
Nigeria tax residency, FAQ
How many days can I spend in Nigeria before becoming a tax resident?
Generally, spending more than 183 days in Nigeria during any 365-day window can make you a tax resident. Nigeria considers you a tax resident if you spend 183+ days in any 12-month period.
How does Nigeria count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Nigeria use?
Nigeria measures residency over rolling window.
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Tax Days runs the math for Nigeria alongside every other US state, federal SPT, Schengen, and 200+ countries.
