The popular assumption is that relocating abroad — Japa — means you stop owing Nigeria tax. Under Nigeria's 2025 Tax Act, that's often not true: a home or family tie left behind in Nigeria can be enough on its own to keep you a Nigerian tax resident, regardless of how long you've been away.
Some commentary frames it as "almost no one qualifies as non-resident" once a home or immediate family stays behind in Nigeria — a fair read of how the test plays out in practice, though that specific phrase is commentary, not the Act's own wording. What the Act itself sets out is the six-factor test below, and it takes just one factor to keep you resident.
No, not automatically. Under NTA §202, you're a Nigerian tax resident if you meet just one of six factors: you're domiciled in Nigeria, have a home available for your domestic use in Nigeria, have a habitual abode in Nigeria, have substantial economic and immediate family ties in Nigeria, sojourn in Nigeria for 183 days or more in a 12-month period (inclusive of any annual leave or temporary absence, which counts toward that total rather than against it), or serve as a Nigerian diplomat abroad. You're only non-resident once every one of those six fails at the same time — so a home merely available for your use, or a spouse and children remaining in Nigeria, is enough on its own to keep you resident, regardless of how many days you spend abroad. Once you're a resident, NTA §12 taxes your income on a worldwide basis, wherever it arises and whether or not you bring it into Nigeria.
Answer these six questions to see where you stand.
NTA §202
Owned, rented, or otherwise available — not necessarily lived in.
NTA §202
NTA §202
NTA §202
Includes annual leave and temporary absences abroad — time away doesn't subtract from this count.
NTA §202
NTA §202
Confirmed non-residents still owe Nigeria tax on several income categories. Employment income for duties performed in Nigeria remains taxable under NTA §13(1)(b) if it's paid by a Nigeria-resident employer, borne by a Nigerian branch or permanent establishment of a non-resident employer, or not taxed in your country of residence — any one of those three gateways is enough, not just the last one, so income paid by a Nigeria-resident employer stays taxable even if it's also taxed abroad. Beyond employment income, a non-resident also owes tax on capital gains on Nigerian-situated assets such as property or shares in a Nigerian company (§17(2)), dividends from a Nigerian company via final withholding tax (§19(1)), interest where the payer is Nigeria-resident regardless of where you live (§4(6)(a)), and rent or royalties on Nigerian-situated property or rights (§4(1)(b)).
Residency is fact-specific and the stakes of getting it wrong are significant — confirm your own situation with a tax professional before relying on this guide for a filing decision.
Still a Nigerian tax resident? See what you'd owe on Nigerian-sourced income with TaxLane's PAYE calculator.
No — for guidance only, not tax advice.
No, not automatically. Under NTA §202, you're a Nigerian tax resident if you meet just one of six factors: you're domiciled in Nigeria, have a home available for your domestic use in Nigeria, have a habitual abode in Nigeria, have substantial economic and immediate family ties in Nigeria, sojourn in Nigeria for 183 days or more in a 12-month period (inclusive of any annual leave or temporary absence, which counts toward that total rather than against it), or serve as a Nigerian diplomat abroad. You're only non-resident once every one of those six fails at the same time — so a home merely available for your use, or a spouse and children remaining in Nigeria, is enough on its own to keep you resident, regardless of how many days you spend abroad. Once you're a resident, NTA §12 taxes your income on a worldwide basis, wherever it arises and whether or not you bring it into Nigeria.
Confirmed non-residents still owe Nigeria tax on several income categories. Employment income for duties performed in Nigeria remains taxable under NTA §13(1)(b) if it's paid by a Nigeria-resident employer, borne by a Nigerian branch or permanent establishment of a non-resident employer, or not taxed in your country of residence — any one of those three gateways is enough, not just the last one, so income paid by a Nigeria-resident employer stays taxable even if it's also taxed abroad. Beyond employment income, a non-resident also owes tax on capital gains on Nigerian-situated assets such as property or shares in a Nigerian company (§17(2)), dividends from a Nigerian company via final withholding tax (§19(1)), interest where the payer is Nigeria-resident regardless of where you live (§4(6)(a)), and rent or royalties on Nigerian-situated property or rights (§4(1)(b)).