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The short answer
A Nigerian university paying an adjunct or visiting lecturer who lives abroad will usually pay a fixed fee in naira into a Nigerian bank account, after deducting tax: withholding tax if you are engaged as a contractor (10% on professional fees for non-residents under the 2024 Regulations, per PwC) or PAYE if you are put on the payroll. Federal institutions pay through Treasury systems that, according to the Accountant-General's 2025 circular, will not release a payment without its tax components, so a Tax ID and a correctly set-up account are what make the money arrive.
First question: contract or payroll
Universities engage diaspora academics in several ways: a visiting lectureship for a semester, an adjunct appointment teaching a course online, a sabbatical-style arrangement, a postgraduate supervision role, or a short block of teaching on a visit. How you are paid follows from which of two boxes the bursary puts you in.
| Contract for services (adjunct fee) | Appointment on the payroll | |
|---|---|---|
| Paid as | A fee per course, module or hour | Monthly salary and allowances |
| Tax deducted | Withholding tax on the fee | PAYE |
| Paperwork | Engagement letter, invoice or claim form, Tax ID, bank details | Appointment letter, personnel records, the institution's payroll enrolment, Tax ID |
| Pension | Usually none | Pension contributions may apply |
| Who decides | The university bursary and its tax adviser | The university and the relevant payroll system |
Ask in writing which one you are, because the answer drives everything below. Most short or online teaching by someone based abroad is set up as a contract for services.
Tax the university will deduct
For a contract fee, the university acts as a withholding agent. PwC's Nigeria tax summary (reviewed 29 May 2026), describing the Deduction at Source (Withholding) Regulations 2024 in force from 1 July 2024, gives the rate on professional, consultancy and similar fees as 5% for residents and 10% for non-residents. PwC describes that deduction as a final tax for non-resident companies; whether it is final for a non-resident individual is a point to confirm with a Nigerian tax adviser. Whether you are resident in Nigeria for tax is a test of presence and connection, not citizenship; a semester spent in Nigeria can change the answer, so see where you pay tax as a freelancer abroad.
Who administers the tax also changes with residence. Under section 3 of the Nigeria Tax Administration Act 2025, the Nigeria Revenue Service (NRS, which replaced FIRS) handles taxes of non-residents, while State Internal Revenue Services handle tax on resident individuals. Your fee in the country where you live is a separate question: most countries tax residents on worldwide income and give credit for foreign tax under their own rules or a tax treaty. This is information, not tax advice.
Worked example
Example only. A lecturer in Canada is engaged to teach one postgraduate module for a fee of ₦1,800,000 and is treated as non-resident. The university deducts 10% WHT, ₦180,000, and pays ₦1,620,000. It should issue a WHT receipt showing the gross fee, the amount deducted and your Tax ID. Keep that receipt; you may need it to claim credit at home.
Why public universities need your Tax ID
Federal universities are paid through federal Treasury systems. An Office of the Accountant-General circular reported by Techeconomy on 4 March 2025 introduced TMRAS (the Treasury Management and Revenue Assurance System) to replace Remita for payments by ministries, departments and agencies, stating that "the system shall not permit any payment without the associated tax components" and that vendors must be registered with the tax authority. Separately, section 8(1)(c) of the Nigeria Tax Administration Act 2025 makes a Tax ID a condition for contracts with federal and state agencies and local governments. A missing Tax ID is one of the commonest reasons a diaspora lecturer's claim stalls. Our guide on what a Nigerian payer needs from you for WHT explains how to provide it, and consulting for a Nigerian public agency covers the public-payment process in more depth.
Setting up to be paid
- Get an engagement letter stating the fee, what it covers (contact hours, marking, supervision), payment dates and whether it is gross or net of tax.
- Provide your Tax ID. An FCT-IRS notice of 29 December 2025 explains that individuals retrieve their 13-digit Tax ID online at taxid.nrs.gov.ng using their 11-digit NIN, with names and date of birth exactly as held by NIMC.
- Give a Nigerian naira account in your own name. Public institutions pay naira to Nigerian accounts; few will pay a foreign account.
- If you do not already have a Nigerian account and BVN, the non-resident BVN route is covered in our NRBVN guide.
- Submit claims on the university's form, with attendance or teaching records, by the deadline the bursary sets.
- Ask for a WHT receipt with each payment.
Where Pryme fits
A Pryme account can be opened from abroad and gives you naira account details, so a university can pay a fee into an account in your name without you being in Nigeria. The naira stays as naira until you choose to Swap it to pounds, dollars or euros, with the rate and the fee shown before you approve. More on how the currencies sit side by side is on the multicurrency page.
Questions people ask
Can a Nigerian university pay me in dollars abroad?
Rarely. Public universities pay naira into Nigerian accounts through Treasury systems, and most private universities also pay in naira. Plan for a naira account in your name.
How much tax will a Nigerian university deduct from my adjunct fee?
On a contract fee, withholding tax on professional fees: 5% for residents and 10% for non-residents under the 2024 Regulations as summarised by PwC. On the payroll, PAYE applies instead.
Do I need a Nigerian Tax ID to teach for a Nigerian university?
In practice yes. Public payment systems will not release payments without tax components, and the 2025 Act makes a Tax ID a condition for contracts with government agencies.
Is the 10% WHT the end of my Nigerian tax?
PwC describes it as a final tax for non-resident companies; for individuals, confirm with a Nigerian tax adviser. You may still owe tax where you live, usually with credit for the Nigerian deduction under local rules.
Sources
- PwC Worldwide Tax Summaries: Nigeria corporate withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- Techeconomy: FG introduces new payment system to replace Remita (4 Mar 2025) · accessed Oct 2026
- Nigeria Tax Administration Act 2025 (gazette) · accessed Oct 2026
- FCT-IRS: Nigerian Tax ID portal goes live (29 Dec 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.