By Israel Ojoko - 19th October, 2025
Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, clarified that Nigerians living abroad are not required to obtain a Tax Identification Number (TIN) in Nigeria unless they earn income from Nigerian sources (such as employment or business within Nigeria). 

He stated that non-resident Nigerians without Nigerian-source income are exempt from filing annual tax returns in Nigeria. 

Income earned abroad and remitted to Nigeria by a non-resident individual is exempt from Nigerian tax under the new tax laws, even if tax was paid abroad. 

Personal transfers/remittances (e.g., supporting family, gifts) are also not taxable in Nigeria according to his clarification. 

Tax residency is determined under the “183-day rule” (i.e., time spent physically in Nigeria in a 12-month period)non-residents pay tax only on income derived from Nigeria. 

If you are a Nigerian living abroad and you do not earn any income from Nigeria, you do not need to apply for a TIN, and you’re not required to file Nigerian tax returns (based on the clarification).

If you are earning business profits, employment income, rental income, dividends etc from Nigerian sources, then the normal tax rules apply TIN may be required, tax return filing required.

If you earn income abroad and simply remit it into Nigeria (without earning it in Nigeria), that income is not taxable in Nigeria (for non-residents).

This offers clarity for diaspora Nigerians who were concerned whether the new tax regime would impose extra burdens.

The clarifications were made in the context of the new tax legislations that were signed into law earlier (in June 2025) and published in the government gazette. 

Being a “non-resident” is important here: the rules differentiate between tax residents (who may be taxed on worldwide income) and non-residents (taxed only on Nigeria-derived income). 

Tax laws can be complex and subject to interpretation; even though these clarifications are helpful, if you have mixed incomes (some from Nigeria, some abroad) you may need professional tax advice.

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