Nigeria: Tax Treaties

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

TEMPLARS Transcripts: Tax Digest | August 2026

The August 2026 issue of TEMPLARS Tax Transcripts examines developments in treaty policy, fiscal administration, and stamp duty adjudication as Nigeria continues to align administrative practice with its new tax statutes. Key updates include the signing of a Double Taxation Agreement between Nigeria and Hong Kong, the commencement of the Green Tax surcharge on imported high-engine vehicles, and the Accountant-General's directive to discontinue the 1% stamp duty deduction on payments to contractors, vendors

T

Templars

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

In an increasingly globalized economy, Double Taxation Agreements (DTAs) serve as critical instruments for fostering cross-border trade, investment, and cooperation

KN

KPMG Nigeria

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Gresyndale Legal

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

A non resident company is a company registered or incorporated under the laws of another country.

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

UU

Udo Udoma & Belo-Osagie

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

An Overview Of The Taxation Of Non-Resident Companies In Nigeria

Adeola Oyinlade & Co

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

TA

Tope Adebayo LP

FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...

KN

KPMG Nigeria

TAT Rules That The Administrative Penalties Stipulated In The Country-By-Country Regulations, 2018 Are Illegal And Ultra Vires The Powers Of The FIRS

KN

KPMG Nigeria

Transfer Pricing Audits And The Implementation Of The Mutual Agreement Procedures In Nigeria

KN

KPMG Nigeria

Dynamics Of Aviation Taxes In Nigeria

SK

Streamsowers & Kohn

Tax Update: Withholding Tax Rates On Dividend, Interest And Royalty Payment To Residents Of Nigeria Treaty Partners

UU

Udo Udoma & Belo-Osagie

Nigeria's Financial Markets Reform - The Virtual Assets Coordination Executive Order 2026 And SEC’S Proposed Cross-Border Trading Rules

Nigeria Finance

PL

Pavestones Legal

Double Allocation Of Land, Conflicting Titles And The Doctrine Of Priority: Lessons From Olabanji v. The Honourable Minister, Federal Capital Territory & 2 Ors.

Nigeria Litigation

SA

S.P.A. Ajibade & Co.

The National Identity Management Commission (Establishment) Act, 2026 — Key New Provisions

Nigeria Government

AP

Advocaat Law Practice

The NNPC Gas Master Plan 2026_ What It Means For Operators Investors And Gas Buyers In Nigeria

AP

Advocaat Law Practice

The Nigerian Midstream And Downstream Petroleum Regulatory Authority (NMDPRA) Establishes 2026 Domestic Base Price And Wholesale Pricing Framework For Natural Gas For The Strategic Sectors

AP

Advocaat Law Practice

FIRS Terminates Uniform WHT Rate For Residents Of Treaty Countries

The Federal Inland Revenue Service (FIRS or "the Service") has issued a Public Notice informing taxpayers of the termination of the reduced 7.5% withholding tax (WHT) rate...

KN

KPMG Nigeria

Minister Of Finance Approves Increase In Withholding Tax Rates Under Double Taxation Agreements Between Nigeria And Other Countries With Effect From 1 July 2022

The Federal Inland Revenue Service has issued a Public Notice.

Ai

Andersen in Nigeria

Guidelines On Simplified VAT Compliance Regime For Non-Resident Suppliers

The Federal Inland Revenue Service has issued Information Circular No.: 2021/19 on Guidelines on Simplified Compliance Regime for VAT for Non-Resident Suppliers of goods, services or intangibles to persons in Nigeria ...

KN

KPMG Nigeria

FIRS Issues Information Circulars On Provisions Of Tax Laws Amended By The Finance Act, 2020

The circulars dated 3rd June 2021, amend, update or replace contents of any circular, notice or other publication previously issued by the FIRS on any given subject.

UU

Udo Udoma & Belo-Osagie

Tax Controversy & Dispute Resolution - Africa Insight Series

PW

PwC Nigeria

Tax Treaties Benefit Application In Nigeria

PW

PwC Nigeria

Federal Executive Council Approves Ratification Of The African Continental Free Trade Area Agreement

Nigeria International

Ai

Andersen in Nigeria

Digital Taxes, Significant Economic Presence And Tax Implications In Nigeria

T

TNP

Tax Liability And Tax Obligations Of Approved Enterprises Established In An Export Free Zone

UU

Udo Udoma & Belo-Osagie

Options: Plugging Nigeria's Perennial Revenue Gap Through Diaspora Taxation

LB

LeLaw Barristers & Solicitors

Remittances: Legal Regulatory And Commercial Issues In Diaspora Transactions

LB

LeLaw Barristers & Solicitors

FIRS Issues Circular On The Claim Of Tax Treaties Benefits In Nigeria

Ai

Andersen in Nigeria

FIRS Issues Information Circular On The Claim Of Tax Treaty Benefits In Nigeria

PW

PwC Nigeria

An Overview Of The Income Tax (Common Reporting Standard) Regulations 2019

Ai

Andersen in Nigeria

Remittances: Legal Regulatory And Commercial Issues In Diaspora Transactions

It is now widely acknowledged that there is hardly any country in the world where there are no Nigerians.

LB

LeLaw Barristers & Solicitors

FIRS Issues Circular On The Claim Of Tax Treaties Benefits In Nigeria

The Federal Inland Revenue Service (FIRS) recently issued a Public Notice informing the general public of its Circular No: 2019/03 on the Claim of Tax Treaties Benefits in Nigeria (the Circular).

Ai

Andersen in Nigeria

FIRS Issues Information Circular On The Claim Of Tax Treaty Benefits In Nigeria

To be entitled to the benefits under a tax treaty with Nigeria, a taxpayer must be a resident of Nigeria or the treaty partner or both countries. In addition,

PW

PwC Nigeria

An Overview Of The Income Tax (Common Reporting Standard) Regulations 2019

In the wake of an increasing need for tax administrations across the globe to protect their tax base from tax evasion and avoidance, there has been increasing focus on transparency ...

Ai

Andersen in Nigeria

A Review Of The Nigerian Double Taxation Treaty Framework

Ai

Andersen in Nigeria

PENCOM Releases Guidelines On Voluntary Pension Contribution

On 25 October 2018, the National Pension Commission published Guidelines on Voluntary Contribution under the Contributory Pension Scheme.

Nigeria Employment

Ai

Andersen in Nigeria

Nigerian President Signs Executive Order Mandating Nigerian Taxpayers To Declare And Pay Tax On Their Offshore Assets

Nigerian President signs executive order mandating Nigerian taxpayers to declare and pay tax on their offshore assets.

FS

Moroom Africa Legal Consults

Nigeria Concludes Double Tax Treaties With Ghana And Cameroon

The Federal Government of Nigeria (FGN) concluded the negotiation of Double Taxation Agreements (the DTAs) with the Republic of Ghana and the Republic of Cameroon on 26 July 2018 and 3 August 2018, respectively.

DN

Deloitte Nigeria

Singapore Ratifies Double Tax Treaty With Nigeria

ingapore has ratified the Double Tax Agreement (DTA) earlier signed between the country and Nigeria. See link to our previous tax alert.

PW

PwC Nigeria

Cameroon And Nigeria Have Concluded A Double Taxation (Avoidance) Agreement

PW

PwC Nigeria

Nigeria And Ghana Have Concluded A Double Taxation (Avoidance) Treaty

PW

PwC Nigeria

Analysing The Treaty Making Process In Nigeria – Focus On The Double Tax Treaty With Singapore

DN

Deloitte Nigeria

Nigeria Signs Double Tax Treaty With Singapore

PW

PwC Nigeria

Significant Milestone Reached In The Global Effort To Sanitise The Tax System

PW

PwC Nigeria

Nigeria Signs Double Tax Treaty With Spain Into Law

DN

Deloitte Nigeria

Nigeria Ratifies Tax Treaty With Spain

PW

PwC Nigeria

OECD Council Approves The 2017 Updates To OECD Model Tax Convention

DN

Deloitte Nigeria

Improved Double Tax Arrangements In Nigeria: Any Reason For Delay?

DN

Deloitte Nigeria

LIRS Issues Public Notice On Taxation Of Foreigners With Temporary Work Permit

DN

Deloitte Nigeria

Nigeria Signs Multilateral Instruments To Curb Tax Avoidance And Evasion

PW

PwC Nigeria

Nigeria Signs Multilateral Agreements To Tackle International Tax Avoidance And Evasion

DN

Deloitte Nigeria

Taxation Of Nigerian Companies International Businesses - Legal Alert – July 2017

OA

Oserogho & Associates

Nigeria Signs Double Taxation Agreement With Singapore

PW

PwC Nigeria

Nigeria Signs Double Tax Agreement With Singapore

DN

Deloitte Nigeria

See more

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More