Nigeria

An Individual is considered resident if any of the following criteria apply:  

1. Domicile in Nigeria.  
2. Maintains a permanent home available for domestic use in Nigeria.  
3. Has a place of habitual abode
4. Spends at least 183 days in Nigeria within any 12‑month period (including temporary absences).  
5. Has substantial economic ties or immediate family ties in Nigeria.  
6. Serves as a diplomat or diplomatic agent of Nigeria abroad. 

Conversely, an individual is considered non-resident if the individual: (a) is not domiciled in Nigeria; (b) has no permanent place available for domestic use in Nigeria; (c) has no place of habitual abode in Nigeria; (d) has no substantial economic and immediate family ties in Nigeria; (e) sojourns in Nigeria for an aggregate of less than 183 days in a 12-month period; and (f) is not serving as a diplomat or diplomatic agent of Nigeria in another country. All of these conditions must be met simultaneously for an individual to be treated as non-resident. 

Under the Nigerian Tax Act (NTA), the taxation of individuals is based on residency. Income, gains or profits of an individual resident in Nigeria is deemed as a Nigerian income and taxed in Nigeria, irrespective of the country where they may arise, and whether or not the income is brought into or received in Nigeria.