The income, gains or profits of an individual who is a resident of Nigeria are deemed to accrue in Nigeria and are chargeable to tax in Nigeria wherever they arise, and whether or not the income, profits or gains have been brought into or received in Nigeria.
Nigeria Tax Act 2025 · Chapter 2 · Part II
Section 12 Resident individual
Cite as: Nigeria Tax Act 2025, section 12
Check this section. This section has not yet been checked against the scanned Official Gazette. Compare it with the Gazette before you rely on it.
Read the whole subject
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.