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Double Taxation Explained: Do Nigerians Abroad Pay Tax in Two Countries?

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Taxation

Under 2026 tax law, Nigerians abroad aren’t taxed on foreign income; only Nigerian-source income is taxable

The 2026 Nigerian tax reforms have clarified concerns about whether Nigerians living abroad could be taxed twice on their income.

Also read: American bombs hit Sokoto while Tinubu only eyes 2027, more money

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Key clarifications from the Presidential Fiscal Policy and Tax Reforms Committee:

1. Non-resident Nigerians are not taxed on foreign income. Income earned abroad without Nigerian ties is exempt.
2. Remittances, gifts, and personal transfers remain untaxed, preserving the flow of funds from diaspora Nigerians to families and communities.
3. Tax applies only to Nigerian-source income, including rental income, dividends from Nigerian companies, or local business profits.
4. Remote work for Nigerian companies may be taxable if income is derived from Nigeria.
5. Residency is determined by the 183-day rule, not citizenship. Non-residents are taxed only on Nigerian-source income.
6. Dual citizenship does not affect tax liability.
7. Double Taxation Agreements (DTAs) with countries like Canada, UK, France, South Africa, and others prevent the same income from being taxed in two jurisdictions.
8. Unilateral relief provisions apply where no treaty exists, protecting Nigerians abroad from double taxation.
9. Income already taxed abroad may claim relief under Nigerian law within the allowed timeframe.
10. Collective investment schemes are taxed at the scheme level; distributions are treated as dividends for unit holders.

The Nigeria Revenue Service (NRS) emphasizes that only income generated or derived in Nigeria is subject to tax. Transfers home, such as support for family, school fees, or community projects, do not create a tax liability.

Also read: CBN Forecasts Stronger Growth as Nigeria Stabilises Economy

This framework aligns Nigeria with international best practices, reducing uncertainty and reassuring diaspora Nigerians that their contributions to Nigeria are protected from unnecessary taxation.

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Economy

Governor Dauda Lawal woos investors, highlights Zamfara’s economic opportunities at CEO Forum

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Zamfara State Governor, Dauda Lawal, has called for stronger collaboration between government, businesses and investors to unlock private capital and drive inclusive economic growth in the state.

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Lawal made the call while delivering a Special Policy Address at the 2026 CEO Forum organised by the Global Compact Network Nigeria in Lagos.

The forum, held under the theme “Financing a Dignified Future: Aligning Business Action, Policy and Capital,” brought together chief executives, senior government officials, industry leaders, diplomats, trade commissioners and international development partners.

Participants were drawn from key sectors of the economy, including oil and gas, energy, manufacturing, construction and infrastructure.

The governor spoke on the growing competition among states for increasingly selective private capital and the factors that could transform an economic opportunity into an investable proposition.

He explained how his administration was working to bridge the gap between available economic opportunities and investment, with emphasis on building investor confidence while ensuring that investments deliver meaningful outcomes for the people of Zamfara.

According to him, attracting investment requires more than identifying economic opportunities, but also creating the conditions, policies and partnerships capable of giving investors confidence to commit capital.

The forum provided a platform for business leaders, government officials and investors to examine ways of aligning business strategies, public policies and capital deployment to unlock productive investment.

Discussions also focused on identifying businesses, sectors and projects with strong potential but facing difficulties in accessing financing, as well as measures to make such opportunities more attractive to investors.

The organisers also introduced the concept of the “Dignity Dividend,” examining how investment-led growth could translate into better jobs, stronger businesses, increased productivity, local value creation and broader economic participation.

Another key component of the forum was the identification of actionable commitments and partnerships that participating institutions could advance over the next six to 12 months.

Notable speakers at the event included chief executives of First Bank Group, Access Bank, Flour Mills of Nigeria Plc, Nigeria Economic Summit Group, Nigerian Exchange Group, Chellarams Plc, SecureID Group and Greenwich Merchant Bank Plc, among others.

The organisers said the session would culminate in a live showcase of the Business Value and Sustainability Platform (BVSP), described as a standing coalition of business, capital and policy actors designed to sustain the dialogue.

The platform is also expected to contribute to shaping Nigeria’s private-sector engagement during the United Nations General Assembly High-Level Week.

The governor’s participation in the forum comes as Zamfara seeks to strengthen its economic base, attract productive investment and create opportunities that can support sustainable livelihoods and wider participation in the state’s economy.

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Economy

Fuel subsidy debate: Between economic reform and political expediency

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Atiku petrol subsidy plans have reignited Nigeria’s 2027 debate as the ADC candidate promises relief while the Presidency demands clarity

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Economy

Lawal Strengthens Zamfara Judiciary With ₦600m Support

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Lawal

The governor distributed official vehicles to judicial officers and said about 90 per cent of court rehabilitation projects across the state had been completed

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