Nigeria

Corporate - Branch income

Last reviewed - 17 July 2020

Except in rare circumstances, it is illegal for a non-resident company to operate through a branch in Nigeria. The Nigeria-source income of a non-resident company is taxable (see the Taxes on corporate income section for more information).

Nigeria contacts

Taiwo Oyedele

Partner / Head of Tax & Regulatory Services

+234 1 271 1700 ext. 50002

Emuesiri Agbeyi

Partner / Director Tax and Private Wealth Services

+234 1 271 1700 ext. 50006

Kenneth Erikume

Partner / Director Tax Reporting & Strategy

+234 1 271 1700 ext. 50004

View more contacts

Nigeria tax blog

Join the discussion

PwC Nigeria

Tax services and publications

PwC's COVID-19 Updates

Navigate the tax, legal, and economic measures in response to COVID-19

TOP