Nigeria’s “Diaspora Tax” Explained — 20 Quick Q&As (2025)

Tax Reforms

TL;DR: Nigeria’s new tax reform laws do not create a special “diaspora tax.” If you live abroad and are not a Nigerian tax resident, your foreign salary/business income isn’t taxed in Nigeria, and money you send home (remittances) from those foreign earnings isn’t taxed in Nigeria either. You’re only taxed on Nigeria-sourced income (like rent from a house in Lagos). Nairametrics+2New Telegraph+2

1) Is Nigeria introducing a special “tax on Nigerians in the diaspora”?

No. Government clarifications say there is no separate diaspora tax. The reforms actually try to make rules clearer and fairer for Nigerians abroad. Nairametrics+1

2) If I live abroad, will Nigeria tax my salary or business income earned overseas?

No, if you’re not a Nigerian tax resident. Non-residents are taxed only on Nigeria-sourced income. Proshare+1

3) What counts as “tax resident” in Nigeria?

A common test is the 183-day rule (days spent in Nigeria during a tax year). Spend 183 days or more, and you’re typically resident; spend less and you’re generally non-resident. Other ties may also matter, but 183 days is the headline rule used in public guidance. Proshare

4) Are remittances I send home from my foreign income taxed in Nigeria?

No. Officials explicitly clarified that income earned abroad and brought into Nigeria by a non-resident individual is exempt from Nigerian tax, even if no tax was paid abroad. Nairametrics+1

5) Do I need a Nigerian Tax Identification Number (TIN) if I live abroad?

Not unless you have Nigeria-sourced income or other filing reasons. Clarifications say Nigerians abroad are not required to obtain a TIN or file annual returns unless they earn from Nigeria. MSME Africa+1

6) I’m a dual citizen. Does that change anything?

No. Dual citizenship doesn’t affect whether you’re resident or non-resident for Nigerian tax. The residency test and source rules still apply. New Telegraph+1

7) What exactly is “Nigeria-sourced” income for a non-resident?

Typical examples include rent from property in Nigeria, dividends from Nigerian companies, and business profits derived in Nigeria. Those remain taxable in Nigeria, usually via withholding or filing. New Telegraph

8) I work remotely for a U.S./UK company but live outside Nigeria—do I owe Nigeria tax?

If you’re non-resident (e.g., you spend <183 days in Nigeria), Nigeria doesn’t tax that foreign employment income. Your tax is generally due where you live/work. Proshare+1

9) I visit Nigeria for long stretches. What happens if I cross 183 days?

Crossing 183 days likely makes you resident, meaning your worldwide income becomes taxable in Nigeria (with relief to avoid double tax). Track days carefully. Proshare+1

10) How does Nigeria avoid double taxation with my country of residence?

Nigeria has Double Taxation Agreements (DTAs) with several countries and also provides unilateral relief where no DTA exists—so the same income isn’t taxed twice. Economi Confidential

11) Are pensions, stipends, or student income earned abroad taxed in Nigeria?

If you’re non-resident, foreign-sourced income of that type isn’t taxed in Nigeria; bringing it home doesn’t change that status. Technext

12) Are diaspora remittances themselves taxed by Nigeria?

No. Nigeria has not introduced a tax on remittances sent by Nigerians abroad. (Separate proposals in other countries about taxing outbound remittances do not apply to Nigeria’s tax law.) Nairametrics+1

13) I earn content/creator income while living abroad—does Nigeria tax it?

If you’re non-resident and the income is earned abroad, it’s not Nigeria-sourced and not taxed in Nigeria. If you’re resident, worldwide income rules apply. EY

14) What changed in the 2025 reforms that affects individuals?

Key points: a more progressive personal income tax structure; clearer residency and source rules; residents taxed on worldwide income, non-residents only on Nigeria-source. EY+1

15) When do the new rules take effect?

Most provisions took effect after passage in mid-2025, though some specific items (e.g., the fossil-fuel surcharge) were deferred to 2026. Always check commencement notes for your issue. Reuters

16) If I own a rental in Nigeria but live abroad, what should I expect?

Nigeria-source rental income remains taxable in Nigeria (often via withholding and/or returns). Keep proper records and verify the correct rate/filing. New Telegraph

17) Do I have to file a Nigerian return if I’m non-resident with no Nigeria-source income?

No. If you don’t have Nigeria-source income, you typically don’t need a TIN or to file Nigerian returns. MSME Africa

18) If I become resident in Nigeria again, how will my foreign income be treated?

Residents are taxed on worldwide income. If income was also taxed abroad, DTA/unilateral relief helps prevent double tax. Plan ahead if you’re moving back. EY+1

19) I heard different rates and brand-new taxes—what’s true?

There are broad reforms (rates, administration, VAT mechanics, etc.), but they don’t include a separate “diaspora tax.” Use official/credible summaries to avoid misinformation. EY

20) Where can I read credible, up-to-date guidance?

See the reform team’s public clarifications and reputable tax-adviser summaries below. We’ve cited several of them in this article. Nairametrics+2New Telegraph+2

Sources referenced in this FAQ

• Clarifications from the Presidential Committee on Fiscal Policy & Tax Reforms (Chair: Taiwo Oyedele) stating no diaspora tax, no tax on foreign income for non-residents, and no TIN/return requirement for Nigerians abroad without Nigeria-source income. Nairametrics+2New Telegraph+2

• Proshare factsheet on 183-day residency and source rules. Proshare

• EY technical alert on the Nigeria Tax Act, 2025 (residency & source, PIT framework). EY

• Press reports summarizing the government’s clarifications for the diaspora. New Telegraph

Editor’s note (AbujaCity.com): If you earn any income from Nigeria (property, business, dividends), you may have filing obligations in Nigeria even while living abroad. Always consult a qualified tax adviser for your specific situation.