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Nigeria raises tax on expatriates earning over $521 

Tax

Nigeria says it will impose a tax charge of 20 percent on foreigners earning above ₦ 800,000 ($521).

Photo credit: Shutterstock

By  Brian George

Nation Media Group

Nigeria says it will impose a tax charge of 20 percent on foreigners earning above ₦ 800,000 ($521), the result of an amended law on personal income tax (PIT).

The new policy kicks in from January 1, 2026, after the grace period provided by the amendment on the Personal Income Tax Act (PITA) 2011 enacted in June. 

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