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The short answer
You can deduct a Nigeria trip's travel costs in full if it is entirely for business or meets an IRS exception: seven consecutive days or fewer outside the US, or less than 25% of your time abroad on personal activities. Otherwise, if the trip is primarily for business, you deduct the share of travel costs that matches your business days. A trip that is mainly personal makes the flight nondeductible, though costs directly tied to business at the destination still count.
Start with the purpose of the trip
IRS Publication 463 (for 2025 returns) sorts foreign travel into three cases: entirely for business, primarily for business, and primarily personal. Most diaspora freelancers fall into the second or third, because a trip to Lagos to meet clients usually includes family time. Be realistic about which applies; a wedding trip with one client lunch is primarily personal.
When the whole trip counts as business
Publication 463 treats a trip outside the US as entirely for business if any one of these applies:
- No substantial control over the trip. This is for employees on employer-arranged travel; the IRS says self-employed people generally have substantial control, so freelancers rarely qualify.
- One week or less: outside the US for no more than seven consecutive days. Do not count the day you leave; do count the day you return.
- Less than 25% personal: more than a week abroad, but less than 25% of the total time spent on non-business activities. Here count both the departure and return days.
- Vacation not a major consideration: you can show a personal holiday was not a major factor in the trip.
Worked examples (illustrative)
Example A: under the 25% line
You spend 14 days abroad, counting departure and return. Eleven are business days (travel days, client meetings, workshop days and a weekend between them); three are spent with family after the work ends. Three of 14 is 21.4%, under 25%, so the trip is treated as entirely for business: the $1,400 return flight is fully deductible. Meals and hotel on the family days are still personal.
Example B: over the 25% line
Same trip, but 10 business days and 4 personal: 4 of 14 is 28.6%. The trip is primarily for business but no exception applies, so you allocate: business days divided by total days. $1,400 × 10 ÷ 14 = $1,000 of the flight is deductible.
What counts as a business day
- Days travelling to and from the destination by a reasonably direct route.
- Days your presence was required for business, even if you spent part of the day on other things.
- Days spent mainly working.
- Weekends and public holidays that fall between business days.
Days you stay on for personal reasons after the business ends are not business days. A side trip to a destination beyond Lagos for pleasure is not deductible, and a non-business stop on the way means part of the fare must be allocated to it.
Records the IRS expects
Publication 463 says to keep a log, diary or other written record of travel expenses showing the time, place and business purpose, even when you use the standard meal allowance. For a Nigeria trip that means:
- flight and hotel receipts, with dates;
- a day-by-day log saying where you were and what you did;
- client meeting confirmations, agendas or emails arranging them;
- invoices or contracts that came from the trip;
- naira receipts for local costs, with the dollar value on the day.
The IRS says most records should be kept for three years, longer in some cases (records page reviewed 30 June 2026). Our recordkeeping guide covers naira receipts.
Costs at the destination
Even when the flight is not deductible because the trip was mainly personal, Publication 463 says expenses at the destination that are directly related to your business can still be deducted. For a freelancer in Lagos that might include:
- a taxi or ride-hail fare to and from a client's office;
- a co-working day pass used to deliver a workshop;
- printing and materials for a client presentation;
- registration for a brief professional seminar, which the publication also mentions.
Keep each of these with its own receipt and a note of which client or project it relates to. Naira costs are converted to dollars at the rate on the day you paid them; record the rate source with the receipt. Hotel nights on business days follow the same allocation as the trip: business nights are deductible, family nights are not.
Mistakes that cost the deduction
- Calling a family trip "business" because you answered emails from Lagos.
- No written log: reconstructing the days months later is weak evidence.
- Deducting a relative's fare. Their travel is personal unless they are working for the business.
- Counting days by the wrong rule: the one-week test excludes the departure day; the 25% test includes it.
See also which business expenses freelancers can deduct.
Where Pryme fits
Paying local business costs from a Pryme Business Account gives each naira payment its own receipt, and you can generate verifiable receipts through Pryme receipts with VerifyDoc.ai to keep with your trip log.
Questions people ask
Can I deduct my flight to Nigeria if I visit family too?
If the trip is primarily for business, yes, either fully (if it meets the one-week or under-25% personal exception) or in proportion to business days.
What is the 25% rule for foreign travel?
If you are abroad more than a week and spend less than 25% of the time on personal activities, the IRS treats the trip as entirely for business.
How do I count days for the one-week rule?
Do not count the day you leave the US; do count the day you return. For the 25% test, count both.
What records do I need for a business trip abroad?
A written log of time, place and business purpose, plus receipts and evidence of the business done, such as meeting emails and resulting invoices.
Sources
- IRS Publication 463 (2025): Travel, Gift, and Car Expenses · accessed Oct 2026
- IRS: How long should I keep records? (reviewed 30 Jun 2026) · 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.