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% |
| 税務上の居住地 | 到着時から — Permanent place available for domestic use in Nigeria (NTA 2025), domicile, or 183 days in 12 months |
| あなたのルート | Business/STR visa → CERPAC via own Nigerian company — Incorporate company with expatriate quota (min share capital ~NGN 100m for foreign-owned), sponsor STR/CERPAC |
| 旅券 | 43 か国へビザ免除または到着ビザで渡航可能 |
| Economic growth | +3.9% (2025), forecast 4.2% (2026) |
| 気候区分 | tropical savanna (wet/dry) · 27.5° / 33° (Lagos) |
| 戦争・紛争 | armed — Jihadist (ISWAP/JAS), bandit & farmer-herder violence; US strikes since Dec 2025 |
| すべての自然災害 | 6.4/10 |
| 銀行の健全性 | 3/10 · B |
| 財産の保護 | 2.5/10 |
| 冬の住宅の暖かさ | 9.5/10 |
Residence programmes in Nigeria
- Investor Visa (N3A–N3D) and Investor Residence — 投資額 CHF 200'000 · changing · 2026-10
- Business Permit & Self-Sponsored e-CERPAC (company owner) — 投資額 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?
到着時から. 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
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.