Nigeria

Corporate - Branch income

Last reviewed - 14 April 2025

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

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