Nigeria

Individual - Residence

Last reviewed - 16 September 2024

The principal basis of liability to tax under the PITA is residency. A person is considered resident if one is physically in Nigeria for at least 183 days (including leave and temporary absence) in any 12-month period or serves as a diplomat or diplomatic agent of Nigeria abroad.

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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