Nigeria

Corporate - Branch income

Last reviewed - 16 September 2024

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

Chijioke Uwaegbute

Partner, Head of Tax and Regulatory Services, PwC Nigeria

+234 1 271 1700 ext. 54031

Emuesiri Agbeyi

Partner / Director Tax and Private Wealth Services, PwC Nigeria

+234 1 271 1700 ext. 50006

Kenneth Erikume

Partner / Director Tax Reporting and Strategy, PwC Nigeria

+234 1 271 1700 ext. 50004

View more contacts

Nigeria tax blog

Join the discussion

PwC Nigeria

Tax services and publications

PwC's Pillar Two Country Tracker

See Pillar Two developments by country or region:

TOP