Umzug nach Nigeria: Steuern, Aufenthalt und Leben
So werden Sie in Nigeria steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 5 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
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.
Key facts
| Höchste Einkommenssteuer | 25% |
|---|---|
| Dividendensteuer | 10% |
| Gewinnsteuer | 30% |
| Steuerliche Ansässigkeit | ab Zuzug — Permanent place available for domestic use in Nigeria (NTA 2025), domicile, or 183 days in 12 months |
| Typischer Aufenthaltsweg | Business/STR visa → CERPAC via own Nigerian company — Incorporate company with expatriate quota (min share capital ~NGN 100m for foreign-owned), sponsor STR/CERPAC |
| Klimatyp | tropical savanna (wet/dry) · 27.5° / 33° (Lagos) |
Aufenthaltsprogramme in Nigeria
- Investor Visa (N3A–N3D) and Investor Residence — Investition CHF 200'000 · changing · 2026-10
- Business Permit & Self-Sponsored e-CERPAC (company owner) — Investition 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
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Nigeria to become tax resident?
ab Zuzug. 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
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.