Tax Term

What is Tax Residency?

Your tax status based on where you live and work, determining which country can tax your income.

Detailed Explanation

You are a Nigerian tax resident if you are in Nigeria for 183 days or more in a year, or if Nigeria is your permanent home. Residents are taxed on worldwide income.

Example

Working remotely from Nigeria for a foreign company makes you a Nigerian tax resident.

See Tax Residency in Action

Use our calculator to see how tax residency affects your tax.