Moving to Nigeria: taxes, residence and life
How to become tax resident in Nigeria: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Nigeria the top income tax rate is 25%, dividends are taxed at up to 10% and companies pay 30% corporate tax.
How to move and become tax resident
You can become tax resident in Nigeria from arrival once you take up residence (Permanent place available for domestic use in Nigeria (NTA 2025), domicile, or 183 days in 12 months). The typical route is Business/STR visa → CERPAC via own Nigerian company: Incorporate company with expatriate quota (min share capital ~NGN 100m for foreign-owned), sponsor STR/CERPAC There are 4 open residence programmes in Nigeria — see the list below.
Living there
Lagos has a tropical savanna (wet/dry) climate with winter highs around 27.5 °C and summer highs around 33 °C.
Key facts
| Top income tax | 25% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 30% |
| Résidence fiscale | dès l'arrivée — Permanent place available for domestic use in Nigeria (NTA 2025), domicile, or 183 days in 12 months |
| Voie de résidence typique | Business/STR visa → CERPAC via own Nigerian company — Incorporate company with expatriate quota (min share capital ~NGN 100m for foreign-owned), sponsor STR/CERPAC |
| Type de climat | tropical savanna (wet/dry) · 27.5° / 33° (Lagos) |
Residence programmes in Nigeria
Active programmes
- Business Permit & Self-Sponsored e-CERPAC (company owner) — Investissement CHF 53'000 · 2026-10
STR visa replaced by pre-arrival e-CERPAC in 2025
- Employment e-CERPAC (R2A) — employment · 2026-10
- Permanent Residence (NVP 2025 P-categories) — other · 2026-10
- Dependant CERPAC / Dependant Visa — family · 2026-10
Changes or availability under review
- Investor Visa (N3A–N3D) and Investor Residence — Investissement CHF 200'000 · 2026-10
Created by Nigeria Visa Policy 2025; practitioners report implementation still patchy
Plan your residence route
Frequently asked questions
How many days do I need to spend in Nigeria to become tax resident?
dès l'arrivée. Permanent place available for domestic use in Nigeria (NTA 2025), domicile, or 183 days in 12 months Worldwide income
How much tax will I pay in Nigeria?
In Nigeria the top income tax rate is 25%, dividends are taxed at up to 10% and companies pay 30% corporate tax.
Which residence programmes does Nigeria offer?
Business Permit & Self-Sponsored e-CERPAC (company owner) (CHF 53'000); Employment e-CERPAC (R2A); Permanent Residence (NVP 2025 P-categories); Dependant CERPAC / Dependant Visa; Investor Visa (N3A–N3D) and Investor Residence (CHF 200'000)
What is the usual way to move to Nigeria?
Business/STR visa → CERPAC via own Nigerian company. Incorporate company with expatriate quota (min share capital ~NGN 100m for foreign-owned), sponsor STR/CERPAC
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.