NG
Nigeria tax residency rules
Threshold: 183 days in any 365-day window · Day Count · Rolling window
Nigeria treats anyone with a Nigerian domicile, place of residence, or 183+ days of stay as a resident. Top rate is 24% (federal personal income tax). Nigerian-source income is taxed regardless of residency.
- 183+ days OR domicile/place of residence = Nigerian tax resident.
- PAYE system applies to wages from Nigerian employers.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days / 365
- Period
- Rolling window
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Nigeria considers you a tax resident if you spend 183+ days in any 12-month period.
Track Nigeria on your iPhone
Tax Days runs the math for Nigeria alongside every other US state, federal SPT, Schengen, and 200+ countries.
