How many tax treaties does Nigeria have?

Nigeria has 17 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Nigeria's most important treaty partners?

Nigeria's major treaty partners include United Kingdom, Canada, Netherlands, France, South Africa, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Nigeria's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Nigeria may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Nigeria Tax Treaties

Nigeria has approximately 17 double taxation agreements in force. The treaty network is relatively small compared to other major economies but covers key trading partners. Treaties typically provide reduced withholding rates on dividends, interest, and royalties.

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Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

United KingdomCanadaNetherlandsFranceSouth AfricaChinaBelgiumPakistanRomaniaSlovakia

About Nigeria's Treaty Network

Nigeria maintains a network of 17 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Nigeria Tax Treaties

Major Treaty Partners

About Nigeria's Treaty Network

Nigeria Tax Treaties FAQ