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The short answer
The Nigeria Tax Administration Act 2025 does not create special rules for Nigerians abroad; it sets one set of procedures for every taxable person. For someone in the US with Nigerian income, the parts that matter are the Tax ID (section 4), the annual return (section 13), records kept for at least six years (section 31), returns filed only by you or an accredited tax agent (section 33), and penalties for not filing of ₦100,000 for the first month and ₦50,000 for each further month (section 101).
What the Act is, and what it is not
The Nigeria Tax Administration Act 2025 (NTAA) came into force with the Nigeria Tax Act on 1 January 2026. The Nigeria Tax Act says what is taxed; the NTAA says how tax is registered, filed, assessed, paid and disputed. A NiDCOM-hosted diaspora guide (January 2026) describes the NTAA as providing "uniform administrative procedures" and points to no diaspora-specific provisions, and none appear in the gazetted text we read. The same rules apply whether you live in Lekki or Leicester or Lowell.
Whether you are in scope at all depends on residence and income. Non-residents are taxed only on Nigerian-source income; see the residence tests and whether you must file.
The provisions that touch someone abroad
| Section | What it says (summary) | What it means abroad |
|---|---|---|
| s.4, s.7 | Every taxable person registers for a Tax ID; one per person | Get your Tax ID if you have Nigerian income; it is linked to your NIN |
| s.8 | The Tax ID goes on returns, correspondence and transaction documents | Tenants, banks and buyers may ask for it |
| s.9 | Notify changes in particulars within 30 days | Update your address and contact details after moving |
| s.13 | Every taxable person files an annual return, whether or not tax is payable, with income from every source and a self-assessment | Nigerian rent or business income means a return, even if withholding covered the tax |
| s.31 | Keep books and records for at least six years, in English | Keep tenancy agreements, receipts and withholding credit notes |
| s.33(3) | A return is valid only if filed by the taxpayer or an accredited tax agent | A relative in Nigeria cannot simply file for you unless accredited |
| s.35, s.36 | Best-of-judgement assessment where no return; additional assessment within six years | Not filing lets the authority estimate |
| s.41 | Objection within 30 days of a notice, with stated grounds; authority replies within 90 days or the objection is upheld | Make sure notices reach you |
| s.49 | Uncontested tax payable within 30 days of service | Have naira available to pay |
| s.101 | Failure to file: ₦100,000 first month, ₦50,000 each further month | The main penalty for missed returns |
Deadlines and who you file with
The NiDCOM guide gives 31 March after the tax year as the personal income tax return deadline. PwC's Nigeria tax administration summary (May 2026) says individual returns are due within 90 days of the end of the year, which for a calendar year is the end of March. PwC also says state internal revenue services collect individuals' tax, while the federal authority, now the Nigeria Revenue Service, deals with FCT residents and non-residents. Check which authority holds your file before you pay; our guide on paying Nigerian tax online from the US covers the portals.
A worked example of the penalty
Example only. Chioma, in Boston, has a let flat in Ibadan and does not file her 2026 return due by 31 March 2027. If the failure runs to the end of July 2027, the section 101 penalty would be ₦100,000 for the first month plus ₦50,000 for each of the next three months: ₦100,000 + ₦150,000 = ₦250,000, before any tax or interest. How "month" is counted in practice should be confirmed with the authority.
Using an agent
Section 33(3) matters for the diaspora. Many people have a sibling or property manager "handle the tax". Under the Act, the return must be filed by you or by an accredited tax agent. If someone files for you, check their accreditation and keep copies of everything they submit in your name. NRS's Rev360 portal, which replaced TaxPro Max on 30 April 2026 according to a Templars client alert, allows role-based access for tax consultants without sharing your login.
What to check first
- Are you resident or non-resident in Nigeria under the Nigeria Tax Act tests?
- Do you have Nigerian-source income: rent, employment, business, gains?
- Do you have a current Tax ID linked to your NIN?
- Which authority holds your file: a state IRS or the NRS?
- Diary 31 March, and keep six years of records.
Where Pryme fits
The Act turns on records: what came in, what was withheld, what was paid. A naira account kept for Nigerian income and tax gives you that trail. A Pryme account can be opened from the US (open an account), and statements and receipts can be made verifiable through VerifyDoc.ai (receipts and statements). For how the 2025 reforms changed the wider picture, see Nigeria's 2025 tax law and the diaspora.
Questions people ask
Does the Nigeria Tax Administration Act have special rules for Nigerians abroad?
No separate chapter. Its registration, filing, record-keeping and penalty rules apply to everyone with Nigerian tax obligations.
What is the penalty for not filing a Nigerian tax return?
Section 101 of the Act sets ₦100,000 for the first month and ₦50,000 for each further month of failure.
Can my brother in Nigeria file my tax return?
Only if he is an accredited tax agent. Section 33(3) says a return is valid only if filed by the taxpayer or an accredited agent.
When is the Nigerian personal tax return due?
By 31 March after the tax year, according to the NiDCOM diaspora guide; PwC says within 90 days of year end.
Sources
- Nigeria Tax Administration Act 2025 (gazette copy) · accessed Oct 2026
- NiDCOM: NGEX Diaspora Guide to the Nigeria Tax Reforms 2026 · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual tax administration (reviewed 29 May 2026) · accessed Oct 2026
- Templars: client alert on NRS Rev360 (13 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.