Moving to Nigeria: taxes, residence and life
How to become tax resident in Nigeria: personal, dividend and corporate tax, 5 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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 5 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. The economy grew +3.9% in 2025; the IMF forecasts 4.2% for 2026. Its passport opens about 43 countries without a visa in advance. Security: Jihadist (ISWAP/JAS), bandit & farmer-herder violence; US strikes since Dec 2025.
Key facts
| Top income tax | 25% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 30% |
| Residenza fiscale | dall'arrivo — Permanent place available for domestic use in Nigeria (NTA 2025), domicile, or 183 days in 12 months |
| Via di residenza tipica | Business/STR visa → CERPAC via own Nigerian company — Incorporate company with expatriate quota (min share capital ~NGN 100m for foreign-owned), sponsor STR/CERPAC |
| Passaporto | senza visto o visto all'arrivo in 43 paesi |
| Economic growth | +3.9% (2025), forecast 4.2% (2026) |
| Tipo di clima | tropical savanna (wet/dry) · 27.5° / 33° (Lagos) |
| Guerra & conflitti | armed — Jihadist (ISWAP/JAS), bandit & farmer-herder violence; US strikes since Dec 2025 |
| Tutti i rischi naturali | 6.4/10 |
| Solidità bancaria | 3/10 · B |
| Tutela della proprietà | 2.5/10 |
| Case calde d'inverno | 9.5/10 |
Residence programmes in Nigeria
- Investor Visa (N3A–N3D) and Investor Residence — Investimento CHF 200'000 · changing · 2026-10
- Business Permit & Self-Sponsored e-CERPAC (company owner) — Investimento CHF 53'000 · open · 2026-10
- Employment e-CERPAC (R2A) — employment · open · 2026-10
- Permanent Residence (NVP 2025 P-categories) — other · open · 2026-10
- Dependant CERPAC / Dependant Visa — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Nigeria to become tax resident?
dall'arrivo. 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?
Investor Visa (N3A–N3D) and Investor Residence (CHF 200'000); 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
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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.