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Remote work is the new norm, but it creates a ‘Tax Residency’ puzzle. If you live in Nigeria but your ‘Office’ is in London or New York, where do you pay tax? In 2026, the NRS applies the 183-Day Rule to determine your liability.
Am I a Nigerian Tax Resident?
You are a tax resident in Nigeria if:
- You spend more than 183 days in Nigeria within a 12-month period.
- Nigeria is your ‘Principal Place of Residence.’
Once you are a resident, your Global Income is taxable in Nigeria. To prevent paying twice, you must leverage Double Taxation Agreements (DTA). See Cross-Border Services for more on international rules. If you earn in USD, remember the ₦800k threshold still applies. For official DTA lists, visit the NRS International Tax Desk or KPMG Nigeria.
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