Nigeria

Individual - Foreign tax relief and tax treaties

Last reviewed - 29 September 2025

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. There is an administrative requirement to obtain the treaty benefits.

Tax treaties

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