Rule change, Nigeria
Nigeria's new tax law: six ways to be a tax resident
Since 1 January 2026 the day count is only one of six tests for tax residence in Nigeria. Staying under 183 days is not enough by itself.
Published . This post explains a rule. It is not legal or tax advice.
What changed
The Nigeria Tax Act 2025 replaced the older tax laws, including the Personal Income Tax Act, and came into effect on 1 January 2026. Section 202 says who is a resident individual. You are resident for a year of assessment (1 January to 31 December) if you meet one of six conditions:
- You are domiciled in Nigeria.
- You have a permanent place available for your domestic use in Nigeria.
- You have a place of habitual abode in Nigeria, which means a place where you usually live.
- You have substantial economic and immediate family ties in Nigeria.
- You stay in Nigeria for periods that add up to 183 days or more in a 12-month period, including annual leave and temporary absences.
- You serve as a diplomat of Nigeria in another country.
The habitual abode test and the test of economic and family ties are new in the 2025 Act. The 183-day test, with leave and temporary absence included, existed in the older law too.
What it means
- The most you can spend in Nigeria and stay under the day test is 182 days in a 12-month period.
- Your annual leave and short absences count as days of stay. Leaving for a holiday does not lower the number.
- The day count alone does not make you non-resident. The Act defines a non-resident as a person who fails all six conditions.
- A resident's income is taxable in Nigeria wherever it arises, whether or not it is brought into Nigeria (section 12).
What to do now
- Count your days over any 12 months, not only the calendar year, and include your leave.
- Look at the other five tests too: your home, where you usually live, and your economic and family ties.
- The Act gives no numbers for the ties test. If your case is close, ask a tax adviser.
The full rule, with worked examples, is on the page Nigeria Tax Residence.
Official sources
- Official Gazette, Nigeria Tax Act 2025, sections 12, 202 and 203 (copy published by the Lagos State Internal Revenue Service)
- Nigeria Revenue Service
The rules in this post
- Nigeria Tax Residence: 182 days in any 12 months
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