Worldwide Tax Summaries

Nigeria

Individual - Residence

Last reviewed - 21 February 2022

The principal basis of liability to tax under the PIT Act 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

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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