Africa Exco Finance Taxation

How to determine the tax status of expatriates in Nigeria

expat tax

Since the return to democratic rule in Nigeria, the country has witnessed increase in foreign direct investment (FDI). Closely associated with the flow of capital is the flow of skilled manpower and other requisite intangibles.

The Immigration Act cap I1, Laws of the Federation of Nigeria (LFN) 2007 provides the framework for the employment of expatriates in Nigeria and sets the basis of their entry into, stay in and exit from Nigeria. The principal regulatory agencies responsible for immigration in Nigeria under the Act are the Nigerian Immigration Service (NIS) and the Federal Ministry of Interior (FMI).

To ensure that Nigerian companies (whether or not they are subsidiaries of foreign companies) are able to access specialist skills or expertise that are not locally available in the Nigerian market for their lines of businesses or operations and to allow easy migration of foreigners into Nigeria, several categories of visas and entry permits have been introduced.

Download the full report . . . .  Determination of expatriate tax status – Relevance of entry visas and work permits

If you have any questions or require more information, please contact Oluseye Arowolo (Partner – Tax and Regulatory Services – Deloitte Nigeria) at and Yomi Olugbenro (Partner – Tax and Regulatory Services – Deloitte Nigeria) at

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David Graham

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