Individual - Foreign tax relief and tax treaties

Last reviewed - 17 July 2020

Foreign tax relief

Foreign tax payable in respect of income in a country with which Nigeria has a DTT is allowed as a credit against tax payable in respect of that income in Nigeria.

Tax treaties

Nigeria has DTTs with Belgium, Canada, China, Czech Republic, France, the Netherlands, Pakistan, Philippines, Romania, Slovak Republic, South Africa, and the United Kingdom.