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The short answer
Nigerian universities pay external examiners an honorarium set by the institution, plus travel, accommodation and allowances claimed against receipts or a fixed scale, usually in naira into a Nigerian account. If the honorarium is treated as a fee for professional services, the university deducts withholding tax (5% resident, 10% non-resident for individuals under the 2024 Regulations, per PwC); reimbursed out-of-pocket expenses billed separately from the fee are listed among the exemptions, and a missing Tax ID can double the rate.
How external examining is paid
Academics abroad are regularly invited to act as external examiners for Nigerian undergraduate programmes, master's dissertations and PhD theses, sometimes to moderate scripts, sometimes to sit on a viva panel in person or online. The invitation letter often says little about money beyond "an honorarium will be paid". Knowing how the payment usually breaks down helps you ask the right questions before accepting.
| Element | How it is usually set | What you provide |
|---|---|---|
| Honorarium | Fixed by the university or its senate, often per thesis, per course or per session | Acceptance letter, completed report, bank and tax details |
| Travel | Air or road fare, reimbursed on receipts or paid on a scale | Tickets, boarding passes, receipts |
| Accommodation | University guest house booked for you, or a hotel reimbursed or paid at a set rate | Hotel invoice and receipt |
| Allowances | Daily or local transport allowance on the institution's scale | Claim form, dates of attendance |
| Online viva | Honorarium only, sometimes reduced | Report and attendance record |
No national scale for external examiners' honoraria was published on a federal page we could find in October 2026; each university applies its own rates, and they differ widely between federal, state and private institutions. Ask for the rate in writing with the invitation.
Tax on the honorarium
Universities are deductors under the Deduction of Tax at Source (Withholding) Regulations 2024; a Danol Partners overview on Mondaq (16 October 2024) lists ministries, statutory bodies, public authorities and other institutions, including tax-exempt ones, among those who must deduct. Where the bursary treats the honorarium as a fee for professional services, PwC's highlights of the 2024 Regulations give the rate for individuals as 5% if resident and 10% if non-resident.
Three points from the same overview matter to examiners abroad:
- Out-of-pocket expenses. Reimbursements that are separate from the fee are among the listed exemptions, so travel and hotel costs claimed against receipts should not be taxed as part of the honorarium if they are shown separately.
- No Tax ID, double rate. Where the recipient has no Tax ID, WHT on non-passive income is deducted at double the normal rate.
- Receipt. The deductor issues a receipt showing your name, address, Tax ID, the nature of the payment, the gross amount and the amount deducted.
Whether you are resident for Nigerian tax purposes depends on presence and connection, not citizenship; our guide on where freelancers abroad pay tax explains the overlap with your home country. This is information, not tax advice.
Worked example
Example only. A professor in Ireland examines a PhD thesis and attends the viva in person. The university pays an honorarium of ₦300,000 and reimburses a domestic flight and two nights' accommodation totalling ₦420,000 on receipts, shown separately. Treated as non-resident with a Tax ID, the professor suffers 10% on the honorarium only: ₦30,000. The payment is ₦270,000 + ₦420,000 = ₦690,000. Without a Tax ID, the double rate would mean ₦60,000 deducted and ₦660,000 paid.
Getting a claim paid from abroad
- Reply to the invitation asking for the honorarium, the expense rules and the claim form.
- Send your Tax ID with your acceptance. Individuals can retrieve a Tax ID online using their NIN, as explained in our guide to giving a Nigerian payer your tax ID.
- Give a naira account in your own name. Public universities pay naira to Nigerian accounts.
- Keep every receipt and boarding pass; scan them the day you travel.
- Submit the claim before you leave the campus where possible, with the examiner's report, and get an acknowledgement.
- Ask for the WHT receipt when the honorarium is paid, and for a payment advice showing the gross, deductions and net.
Online vivas and moderation from abroad
Where the viva is held online or scripts are moderated remotely, there are no travel costs to claim, and some universities pay a reduced honorarium for remote work. Agree the rate in writing before accepting, ask how the examiner's report should be sent (signed PDF or the university's own form), and keep the email trail confirming the date you took part, since that is often the evidence the bursary needs to release the honorarium.
When payment is late
Delays of weeks or months are common. A polite written follow-up to the department, copied to the bursary, with your claim reference and copies of the papers usually works better than repeated calls. If you teach for the same institution, our guide to adjunct teaching pay covers the contract side.
Where Pryme fits
Honoraria and expense refunds arrive in naira. A Pryme account opened from abroad provides naira account details in your name, so the bursary can pay you directly. The naira stays as naira until you choose to Swap, with the rate and the fee shown before you approve, and a verifiable statement through VerifyDoc.ai (receipts) can support a tax return at home.
Questions people ask
How much do Nigerian universities pay external examiners?
Each university sets its own honorarium, often per thesis or per session, and rates differ between federal, state and private institutions. We found no national published scale in October 2026, so ask for the rate in writing.
Is WHT deducted from an external examiner's honorarium?
Usually, if the university treats it as a professional fee: 5% for resident individuals and 10% for non-residents under the 2024 Regulations. Without a Tax ID the rate can double.
Are travel expenses taxed with the honorarium?
Out-of-pocket expenses reimbursed separately from the fee are listed among the WHT exemptions, so claim them on receipts as a separate line.
Can a Nigerian university pay my honorarium into a foreign account?
It is uncommon. Most pay naira into a Nigerian account in your name, so set one up before you submit the claim.
Sources
- PwC Nigeria: Highlights of the Deduction of Tax at Source (Withholding) Regulations 2024 · accessed Oct 2026
- Mondaq (Danol Partners): Overview of the Deduction of Tax at Source (Withholding) Regulations 2024 (16 Oct 2024) · 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.