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The short answer
Work on a Nigerian set is performed in Nigeria, so the production company should treat it as Nigerian-source income and deduct withholding tax; the 2024 regulations set 15% for non-resident entertainers and 10% for non-resident professional or technical fees. Before you fly, get a deal memo stating your day rate, number of shoot days, overtime, per diem, travel, credit and payment dates, and confirm which passport you will enter on.
Nollywood productions increasingly hire Nigerians based abroad: actors with international profiles, directors of photography, colourists, sound recordists, stunt coordinators. A trip home that is also a paid job is attractive, but sets move quickly and agreements made on the phone are easy to dispute later. This guide sets out the paperwork, how pay usually flows, and the tax and entry points.
Entering Nigeria to work
If you hold a valid Nigerian passport, you enter as a citizen; an NIS spokesperson said in 2022 that Nigerians need no visa and that dual citizens may enter on a Nigerian passport even if it has expired, to renew it before leaving. If you only hold a foreign passport, you are entering as a foreign national to work. Under the reforms announced in April 2025, a Temporary Work Permit e-visa costs US$600 for three months or US$1,100 for six months, according to KPMG's summary. Fees as at April 2025; check the NIS portal before applying, and ask the production who is arranging and paying for it.
The deal memo: what to agree in writing
Even on a short shoot, a one- or two-page deal memo signed by you and the producer is worth more than any number of voice notes. It should cover:
- Role and dates
- Your role, the prep, shoot and wrap dates, and the number of guaranteed days.
- Day rate and day length
- The rate, the hours in a standard day, and the overtime rate after that.
- Currency
- Naira or foreign currency, and the exchange basis if the rate is set in dollars but paid in naira.
- Per diem and expenses
- Daily allowance, accommodation standard, ground transport, and who books flights.
- Payment schedule
- Deposit before travel, balance dates, and what happens if the schedule slips.
- Cancellation
- Fees if the shoot is cancelled or your days are cut after you have travelled.
- Credit and rights
- Screen credit, and for performers the uses your performance can be put to (cinema, streaming, trailers) and for how long.
- Kit
- For crew, whether your own equipment is hired separately, and who insures it.
We have not quoted day rates: they vary widely by role, experience and budget and there is no official rate card to cite. Ask colleagues on recent productions and agree the figure in writing.
Tax: what the production will deduct
Because the work is done in Nigeria, the fee is Nigerian-source, even if you live abroad and are not Nigerian tax resident. Under the Deduction of Tax at Source (Withholding) Regulations 2024, as summarised by PwC:
| Who you are on set | Likely class | Non-resident rate |
|---|---|---|
| Actor or performer | Entertainers and sportspersons | 15% |
| Director, DoP, editor, technical crew | Professional or technical fees | 10% |
| Equipment hire | Depends on the contract | Ask the production |
Rates as at the 2024 regulations; confirm they still apply under the 2025 tax laws. The rate doubles without a valid tax number. Out-of-pocket expenses billed separately from fees are exempt from withholding, per Danol Partners' review, so keep per diems and travel off the fee line. Ask for the withholding tax receipt; you will need it to claim relief where you live, and in the UK, for example, the 1987 treaty with Nigeria provides for credit for Nigerian tax.
A worked example
Example only: a non-resident director of photography agrees ₦400,000 a day for 10 days, plus ₦30,000 a day per diem billed separately.
| Line | Amount (example) |
|---|---|
| Fees: 10 days at ₦400,000 | ₦4,000,000 |
| WHT at 10% | ₦400,000 |
| Net fees | ₦3,600,000 |
| Per diem: 10 days at ₦30,000 (no WHT if billed separately) | ₦300,000 |
| Total received | ₦3,900,000 |
Getting paid
Productions commonly pay crew and cast by naira bank transfer, often in tranches tied to the shoot. Before travelling, give the production your account details in the same name as the deal memo, agree the date of each payment, and get the deposit in before you board. If payment is in naira and you spend in another currency, decide when you will convert.
If payment is late
Chase in writing and quote the deal memo clause. Keep call sheets, your daily sign-in times and any messages from the production office confirming hours worked; they show the days and overtime you are owed. If you are back abroad when the balance falls due, a local contact who can visit the production office helps, but the written memo is what carries weight. Our guide on chasing late payment from abroad sets out the next steps.
Where Pryme fits
A Pryme account opened from abroad gives you naira account details a production can pay like any local account, alongside pounds, dollars and euros; Swap converts when you choose, rate shown first. Verifiable statements through VerifyDoc.ai give you proof of what was paid against the deal memo. See multicurrency accounts and our guide on working while visiting Nigeria.
Questions people ask
Do I need a work permit to act in a Nigerian film?
Not if you enter on a Nigerian passport. A foreign-passport holder entering to work needs the right permit; KPMG reported a Temporary Work Permit e-visa at US$600 for three months in 2025.
How much tax is deducted from a non-resident actor's fee in Nigeria?
The 2024 withholding regulations set 15% for non-resident entertainers. Confirm current rates with the production.
Should per diems be taxed?
Out-of-pocket expenses billed separately from fees are exempt from withholding tax under the 2024 regulations, per Danol Partners' review.
What should a Nollywood deal memo include?
Role, dates, day rate and day length, overtime, currency, per diem, travel, payment schedule, cancellation fees, credit and usage rights.
Sources
- Nairametrics: Nigerians with expired passports can return, says NIS (23 Nov 2022) · accessed Oct 2026
- Mondaq (KPMG): Ministry of Interior reforms to expatriate administration and visa policy (21 Apr 2025) · accessed Oct 2026
- 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
- GOV.UK: 1987 UK-Nigeria double taxation agreement (page updated 30 Sep 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.