Remote Worker
Tax Calculator
Calculate your Nigerian tax on foreign income from remote work — USD, GBP, EUR salaries converted to Naira with applicable reliefs and deductions.
Your Remote Income
Tax Obligations for Remote Workers in Nigeria
If you live in Nigeria and work remotely for a foreign company, you are a Nigerian tax resident and must pay tax on your worldwide income. This applies whether you are paid in USD, GBP, EUR, or any other currency. The income is converted to Naira at the CBN rate on the date of receipt.
Foreign Tax Credit
If your employer already deducted tax in another country, you can claim a foreign tax credit to avoid being taxed twice. The credit is limited to the Nigerian tax that would have been payable on that same income. You need a certificate of tax paid from the foreign jurisdiction.
Deductible Expenses
Remote workers can deduct: internet costs, co-working space fees, home office expenses (proportional), computer equipment, software subscriptions, and professional development. The NTA 2025 rent relief (20% of rent, max ₦500,000) also applies.
Frequently Asked Questions
Yes. If you are a Nigerian tax resident (live in Nigeria 183+ days per year, or are domiciled here), you are taxed on worldwide income regardless of where your employer is based.
Use the CBN official exchange rate on the date the income was received or credited to your account. If paid into a domiciliary account, convert when the funds are credited.
Yes. If tax was deducted by your foreign employer, you can offset it against your Nigerian tax liability. The credit is capped at the Nigerian tax that would have been payable on that income.
Yes. Since your employer has no Nigerian presence, they will not deduct PAYE. You must self-assess and file an annual return with your State Internal Revenue Service.
Yes. Money received in a domiciliary (dollar/pound) account is still Nigerian income if you are a resident. The currency of the account does not affect taxability.
Yes. A reasonable proportion of rent, electricity, and internet can be claimed if you work from home. The proportion should reflect the percentage of your home used exclusively for work.
Nigeria has double taxation agreements with about 15 countries including the UK, Canada, France, Netherlands, and South Africa. Treaty benefits may reduce withholding rates on specific income types.
If your taxable income (after expenses and reliefs) is below ₦800,000, you fall within the tax-free band and owe zero tax. You should still file a nil return.
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