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The short answer
No treaty between Ireland and Nigeria appears on the lists we checked: PwC's Nigeria summary (reviewed 29 May 2026) names 15 treaty partners, including the UK, and Ireland is not among them. Revenue's tax-treaties-by-country page is the official Irish list to confirm. Without a treaty, relief comes from each country's own law: Revenue lets you deduct Nigerian tax from foreign rental income, and Nigeria gives its residents a credit for foreign tax.
What the lists show
A double taxation agreement (DTA) is a treaty that decides which country may tax which income, sets tie-breaker rules when someone is resident in both, and caps withholding taxes. Ireland has a wide network: Revenue's treaty overview, published in February 2026, says 78 agreements have been signed and 75 are in effect. Nigeria's network is much smaller.
PwC's Worldwide Tax Summaries page on Nigeria (last reviewed 29 May 2026) lists treaties with 15 countries: Belgium, Canada, China, the Czech Republic, France, the Netherlands, Pakistan, the Philippines, Romania, Singapore, Slovakia, South Africa, Spain, Sweden and the United Kingdom. Ireland is not on it. Revenue publishes the official Irish list by country; the version we opened did not display country names to our reader, so check it yourself before you rely on this for a filing.
What having no treaty means in practice
- No tie-breaker. Each country applies its own residence rules. Ireland treats you as resident if you spend 183 days or more in the tax year, or 280 days across the current and previous year (that second test does not count a year in which you spend 30 days or less in Ireland). Nigeria, under the Nigeria Tax Act 2025 as summarised by PwC, treats you as resident if any one of several tests applies, including a permanent home available to you, habitual abode, 183 days in a 12-month period, or substantial economic or immediate family ties. It is possible to be resident in both, with no treaty to decide between them.
- No treaty caps on Nigerian withholding tax. Nigerian withholding on rent, dividends or interest applies at the domestic rate.
- Relief still exists, but it is domestic relief. Each country decides for itself how far it recognises the other's tax.
Relief on the Irish side
Revenue's page on foreign rental income and double taxation sets out the difference. Where there is a DTA, you may be able to credit some or all of the foreign tax against Irish tax. Where there is no DTA, you claim a deduction for the foreign tax paid against the foreign rental income. Revenue's own example: €10,000 of foreign rent with €2,000 of foreign tax leaves €8,000 taxable in Ireland.
Ireland also has unilateral credit relief in Schedule 24 of the Taxes Consolidation Act 1997 for certain types of income where no treaty applies, such as dividends from foreign subsidiaries, foreign branch profits, foreign interest and royalties. Revenue's relief page describes these; check which, if any, fits your income before assuming a credit is available.
Worked example: credit versus deduction
Example only, using Revenue's figures and an assumed 40% Irish marginal rate. €10,000 of Lagos rent, €2,000 of Nigerian tax. As a deduction: €8,000 × 40% = €3,200 Irish tax, so total tax is €5,200. If a credit were available instead: €10,000 × 40% = €4,000, less €2,000 = €2,000 Irish tax, total €4,000. The deduction route costs €1,200 more, which is the price of having no treaty. Our article on claiming Nigerian tax on rent in Ireland goes further.
Relief on the Nigerian side
PwC's Nigeria page describes unilateral relief: a Nigerian resident can credit foreign tax paid on foreign income against Nigerian tax on that income, limited to the lower of the two. If you are not resident in Nigeria, PwC and the NiDCOM-hosted NGEX diaspora guide both say you are taxed in Nigeria only on Nigerian-source income, such as rent from a Nigerian property. See whether you pay Nigerian tax on your Irish salary.
What to check first
- Your Irish residence for the year, on Revenue's day-count tests.
- Whether any Nigerian residence test could apply to you, such as a home kept available or family ties.
- Which Nigerian income you have (rent, interest, dividends) and what Nigerian tax was withheld; keep the receipts.
- How that income goes on your Irish return; see declaring Nigerian rental income on Form 11.
Records that make relief possible
Both kinds of relief depend on proving the Nigerian tax was actually paid. Keep, for each year: the tenancy agreement and rent received; the receipt or credit note for any Nigerian withholding tax deducted by the tenant or agent; your Nigerian tax receipts if you filed there; and bank statements showing the money arriving. Revenue's page notes that tax charged on income you are only deemed to earn, where a property is not rented, cannot be offset, so keep evidence that the property was let.
Where Pryme fits
If rent from a Nigerian property is paid into a Pryme account, you can generate a verifiable statement through our partnership with VerifyDoc.ai, which your adviser or anyone else can check is genuine and unaltered (receipts and statements). It does not replace the Nigerian tax receipts you need for relief.
This is general information, not tax advice. Where amounts are significant, or you may be resident in both countries, speak to a tax adviser who handles both systems.
Questions people ask
Is there a tax treaty between Ireland and Nigeria?
Not on the lists we checked. Nigeria's 15 treaty partners per PwC (May 2026) do not include Ireland. Confirm on Revenue's treaty list.
Can I use the UK-Nigeria tax treaty in Ireland?
No. A treaty applies only between the countries that signed it.
Without a treaty, will I be taxed twice?
Possibly in part. Ireland lets you deduct Nigerian tax from foreign rental income; Nigeria gives its residents a credit for foreign tax.
Can I be tax resident in Ireland and Nigeria at the same time?
Yes, it is possible, because each country applies its own tests and no treaty tie-breaker exists between them.
Sources
- PwC Worldwide Tax Summaries: Nigeria, individual, foreign tax relief and tax treaties (reviewed 29 May 2026) · accessed Oct 2026
- Revenue: Tax treaties by country · accessed Oct 2026
- Revenue: Foreign rental income, double taxation · accessed Oct 2026
- Revenue: Relief (double taxation) · accessed Oct 2026
- Revenue: Resident for tax purposes · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual, residence (reviewed 29 May 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.