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The short answer
Your CPP retirement pension can be paid while you live in Nigeria. Whether it can go straight into a Nigerian bank depends on the Government of Canada's international direct deposit list, which covers close to 100 countries; we could not confirm Nigeria is on it, so check before you move. As a non-resident you should also expect non-resident tax of 25% unless a treaty reduces it.
CPP follows you abroad
The Canada Pension Plan is built on your contributions, not on where you live when you draw it. Canada.ca's page on benefits for people who lived or live outside Canada, updated 16 October 2026, says a CPP retirement pension needs at least one valid contribution and can be paid outside Canada. That is a different rule from Old Age Security, which needs 20 years' residence after age 18 to be paid abroad (see can you get OAS if you retire to Nigeria).
Nigeria has no social security agreement with Canada. Canada.ca's list of 65 agreements does not include it, and the same page notes that an agreement is not required to apply for pensions. For CPP, which you earn by contributing, that mainly matters for anyone hoping to combine Nigerian and Canadian work years, which an agreement would allow. See does Canada have a social security agreement with Nigeria.
Getting the money into a Nigerian account
The Government of Canada pays federal benefits to bank accounts abroad through international direct deposit. Its page for individuals outside Canada says the service is offered in "close to 100 countries" and links to a separate list of available countries and eligible payments, which we could not read in full. We therefore cannot tell you whether Nigeria and naira accounts are included. Check the list of available countries on that page, or ask Service Canada, before you retire.
Your options
- If Nigeria is on the list: enrol by the form the page describes and confirm which currency the payment arrives in.
- If it is not: ask Service Canada how it will pay you while you live in Nigeria.
- Either way: many retirees keep a Canadian bank account open, receive CPP there and move money to Nigeria themselves when the rate suits them.
Keep your details current. Service Canada's OAS page says that people living outside Canada can view their information in My Service Canada Account but must contact the department to change their address or banking details; plan for that being slower from Lagos than from Ottawa.
Non-resident tax on CPP
Once you are no longer resident in Canada, CPP becomes Part XIII income. The CRA's non-residents page says OAS and CPP benefits are subject to non-resident tax at a usual rate of 25%, which a tax treaty may reduce, withheld by the payer, and generally your final Canadian tax on that income. The Canada-Nigeria agreement's pension article (Article 18) lets the country where a pension arises tax it under its own law and sets no cap, so we found nothing in it that lowers the 25%. Service Canada refers to a list of non-resident tax rates by country; check Nigeria's entry there.
The section 217 election
The CRA's T4058 guide describes an optional section 217 election, which lets a non-resident file a Canadian return on certain Canadian pension income, including CPP, and possibly get some of the 25% back. It can help people with modest Canadian income. It is a calculation worth running with an adviser in your first year back in Nigeria.
Worked example (illustration only)
Ifeoma retires to Enugu with a CPP pension of CAD 900 a month (an example figure). At 25% non-resident tax, CAD 225 is withheld and CAD 675 is paid each month, CAD 8,100 a year. If she makes a section 217 election and her total Canadian income is low, the CRA's calculation may refund part of the CAD 2,700 withheld over the year. Nigeria's own treatment of a Canadian pension paid to a Nigerian resident is a separate question for a Nigerian tax adviser.
Timing your CPP start
Moving to Nigeria does not change when you can start CPP, but it does change what you receive in hand, because of the non-resident tax. Some retirees start CPP while still living in Canada, so the first payments are taxed as ordinary Canadian income, and set up the payment route before they move. Service Canada's CPP pages and your statement of contributions show how your start date affects the monthly amount.
What to check first
- Your CPP statement of contributions in My Service Canada Account.
- Whether Nigeria appears on the international direct deposit list.
- Nigeria's rate on the non-resident tax rates list.
- That you have told the CRA and Canadian payers you are leaving; the CRA's Leaving Canada page says you are required to notify them.
- Survivor arrangements if your spouse will live in Nigeria: see CPP survivor benefits for a spouse in Nigeria.
Where Pryme fits
If your CPP lands in a Canadian account, a Pryme account gives you Nigerian naira account details to send it to, opened from either country, and the app shows the rate and the fee before you approve. See Send and multicurrency accounts.
Questions people ask
Can I receive CPP if I move back to Nigeria?
Yes. Canada.ca says a CPP retirement pension needs at least one valid contribution and can be paid outside Canada.
Can Service Canada pay CPP directly into a Nigerian bank?
International direct deposit covers close to 100 countries. We could not confirm Nigeria is on the list, so check the list of available countries or ask Service Canada.
How much tax is taken from CPP paid to Nigeria?
Non-resident tax is usually 25%, reduced only where a treaty provides. We found no reduction in the Canada-Nigeria agreement's pension article.
Can I get some of the non-resident tax back?
Possibly, through the optional section 217 election described in the CRA's T4058 guide, which lets you file a return on certain Canadian pension income.
Sources
- Canada.ca: Eligibility for benefits if you lived or live outside Canada (modified 16 Oct 2026) · accessed Oct 2026
- Government of Canada: Direct deposit for individuals outside Canada (modified 3 Jun 2025) · accessed Oct 2026
- CRA: Non-residents of Canada · accessed Oct 2026
- CRA: T4058 Non-Residents and Income Tax (modified 20 Jan 2026) · accessed Oct 2026
- Canada.ca: Social security agreements (modified 9 Oct 2026) · accessed Oct 2026
- Canada.ca: Old Age Security, receiving your pension (modified 8 Oct 2026) · accessed Oct 2026
- Global Affairs Canada Treaty Law database: Canada-Nigeria tax agreement text (signed 4 Aug 1992) · 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.