Nigeria

Corporate - Branch income

Last reviewed - 28 January 2021

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

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