AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Yes. Many developers in Accra contract for Nigerian startups. If you live in Ghana, Ghana taxes your worldwide income, including these fees. The startup may deduct 10% Nigerian withholding tax on fees to non-residents, described as a final tax, even though the NGEX guide says services performed outside Nigeria are not taxable there unless you are Nigerian tax resident. With no treaty in force, agree the tax position in your contract.
Contractor or employee: the label is not enough
Calling yourself a contractor does not make you one. Tax authorities and courts in most countries look at how the relationship works in practice. The features commonly weighed are:
| Points towards contractor | Points towards employee |
|---|---|
| You invoice for deliverables or hours | You receive a fixed monthly salary |
| You choose how and when to work | The startup sets your hours and supervises daily |
| You use your own equipment | The company supplies a laptop and accounts |
| You can work for other clients | You are exclusive and on the org chart |
| No paid leave or benefits | Leave, pension and HMO cover |
If the arrangement looks like employment, the startup may have payroll obligations and you may have different tax treatment; that path is covered in working for a Nigerian company while living in Accra. The rest of this article assumes a genuine contractor arrangement.
Which country taxes the income
Ghana: where you live
PwC's Ghana summary (last reviewed 11 March 2026) says Ghana taxes resident individuals on worldwide income. A developer resident in Accra declares Nigerian contract fees on a Ghanaian return at the graduated rates (0% on the first GHS 5,880, rising to 35% at the top), after deducting business costs such as equipment and software. Registration steps are in registering with the GRA.
Nigeria: where the client is
- The fee itself. The NGEX Diaspora Guide on the NiDCOM site (January 2026) says services physically performed outside Nigeria are not taxable in Nigeria unless the person is tax resident there.
- Withholding by the startup. Under the 2024 withholding regulations, Mondaq's overview lists 10% on professional, consultancy, technical and similar fees paid to non-residents, described as a final tax. NGEX also says a Nigerian company paying a foreign digital provider is required to deduct. Many startups therefore deduct 10% whatever the place of work.
- Your Nigerian residence. If you keep a home in Lagos, have substantial family or economic ties, or spend 183 days in Nigeria in a 12-month period, PwC's summary of the Nigerian tests suggests you may be Nigerian resident, which changes the analysis.
A worked example
This is an example only. A developer in Accra invoices a Lagos startup US$3,000 a month.
| Startup does not deduct | Startup deducts 10% | |
|---|---|---|
| Invoice | US$3,000 | US$3,000 |
| Nigerian withholding | US$0 | US$300 |
| Received | US$3,000 | US$2,700 |
| Received over 12 months | US$36,000 | US$32,400 |
Either way, the developer declares the income in Ghana. If the startup deducts, ask for the receipt for tax withheld; Mondaq's overview notes the rate doubles if the recipient has no tax identification number, so give the startup yours if it asks.
Costs you can deduct in Ghana
On the Ghana side you are taxed on profit, so the costs of doing the work matter. PwC's Ghana summary says expenses incurred wholly, exclusively and necessarily in producing the income are deductible, with equipment handled through capital allowances. For a developer that usually means a share of internet, software licences and cloud services, a co-working desk, and the laptop over time. Keep receipts in your own name; see which expenses a freelancer can deduct.
Invoicing and the contract
A clear written contract protects both sides: it is what the startup's auditors and bank will ask to see, and what you will rely on if a payment is disputed.
- Name both parties fully: you, with your Ghanaian address and tax number, and the startup with its CAC details.
- State currency (naira or dollars), rate, and whether the fee is gross or net of Nigerian withholding.
- Say who owns the code and when ownership passes (usually on payment).
- Set payment terms, for example 14 days from invoice, and a late-payment clause.
- Choose governing law and a way to settle disputes.
If the startup pays a foreign party for software or technical services, Nigeria's technology transfer office (NOTAP) can be involved: KPMG's note on a 2019 Court of Appeal judgment says an unregistered agreement is not void, but banks may not make payments abroad under it without a NOTAP certificate. This mainly bites when the startup pays you abroad in foreign currency; a naira payment into a Nigerian account in your name avoids that step. Templates are in a contract for Nigerian clients, and invoicing a foreign client covers invoice fields.
Where Pryme fits
A Pryme account opened from Ghana gives you naira and dollar account details the startup can pay into, so a Lagos company can pay you as it pays a local supplier. Invoices are raised from the same account, and you convert with Swap when you choose.
Questions people ask
Do I pay tax in Ghana on income from a Nigerian startup?
If you are resident in Ghana, yes. Ghana taxes residents on worldwide income, according to PwC's 2026 summary.
Will a Nigerian startup deduct withholding tax from my invoice?
It may. The 2024 regulations set 10% on professional and similar fees to non-residents, described as final. Agree in the contract whether your fee is gross or net of it.
Is there a Ghana-Nigeria double tax treaty?
Not one in force. PwC lists Nigeria as under negotiation on its Ghana page.
Can a Nigerian startup pay me in dollars in Ghana?
It can, from its own dollar balance, subject to its bank's documentation. See our guide on invoicing a Nigerian client in dollars from Ghana.
Sources
- PwC Worldwide Tax Summaries: Ghana, taxes on personal income (last reviewed 11 Mar 2026) · accessed Oct 2026
- NGEX Diaspora Guide to Nigeria's 2026 tax reforms (published on the NiDCOM site, Jan 2026) · accessed Oct 2026
- Mondaq: an overview of the Nigerian Withholding Tax Regulations of 2024 (Jul 2024) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual residence (last reviewed 29 May 2026) · accessed Oct 2026
- KPMG Nigeria: the Court of Appeal judgment on agreements not registered with NOTAP (Aug 2019) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Ghana, corporate withholding taxes (last reviewed 11 Mar 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.