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The short answer
For a Nigerian booking, most US-based performers protect themselves by taking a substantial deposit when the contract is signed and the balance before they board, with flights, hotel and ground transport paid by the promoter. Agree whether the fee is in dollars or naira and at what rate, and whether it is gross or net of Nigerian withholding tax, which PwC lists at 15% for non-resident entertainers.
Why deposits matter more for Nigerian dates
December weddings, Detty December concerts, church conventions and corporate end-of-year events bring a wave of offers to diaspora performers. Most go well. The ones that do not tend to fail in the same ways: the promoter pays part of the fee late, the dollar balance becomes naira at a rate nobody agreed, or a flight booked for the artist never materialises. A deposit and a written schedule turn those risks into terms.
A deposit structure that works
There is no legal standard; these are commercial terms you negotiate. A structure many artists use:
| Stage | What is paid | Why |
|---|---|---|
| On signing | A deposit, commonly half the fee, non-refundable if the promoter cancels | Commits the promoter and covers your lost dates |
| Before travel | The balance, cleared in your account, plus confirmed tickets | You do not travel with money still owed |
| On arrival | Per diems in cash or naira, as agreed | Day-to-day costs without dipping into the fee |
| After the show | Nothing outstanding | No chasing from abroad |
Write in what happens if the promoter cancels, if you cancel, and if the event is stopped by something neither side controls. A clear cancellation table saves arguments later.
Dollars or naira
Many promoters sell tickets and take sponsorship in naira, so a dollar fee means they must buy dollars. That is why balances slip, or arrive in naira at a rate the promoter chose. Options:
- Fee in dollars, paid in dollars, with transfer charges on the promoter.
- Fee in dollars, payable in naira at a named reference rate on the payment date, with the reference source written in.
- Fee in naira, priced with a margin for exchange risk between signing and payment.
Travel and rider costs
For an international booking, travel is often a larger share of the real cost than performers expect. State in the contract who books and pays for:
- Return flights for you and your team, with class and baggage allowance.
- Hotel nights, including arrival and departure days.
- Ground transport and security in Nigeria.
- Backline, sound and lighting to your technical rider.
- Visa costs and invitation letters for any team members who need them.
Tickets should be issued in your name and sent to you before the balance date. "We will book nearer the time" is a warning sign in December, when fares climb.
Warning signs in an offer
- No written contract, or a contract from a name that does not match the company paying.
- A deposit offered in instalments "once tickets start selling".
- Pressure to fly on your own ticket and be reimbursed in Lagos.
- An offer that changes the currency of the fee after you agree.
- No named contact on the ground for arrival, security and the venue.
None of these always means bad faith, but each one moves risk from the promoter to you. Ask for the gap to be fixed in writing before you commit, and check the promoter's past events with artists you trust.
Tax on Nigerian performance income
A show in Lagos is a service performed in Nigeria, so Nigeria can tax it even if you are non-resident. PwC's withholding tax table (reviewed May 2026) lists 15% for non-resident entertainers and sportspersons. Decide whether your fee is net, with the promoter grossing up, or gross, with tax coming out of it, and require the withholding tax receipt.
For a US tax resident, the whole gross fee is US income on Schedule C, with self-employment tax at 15.3% per the IRS. Nigerian tax that was owed may be claimed as a foreign tax credit, usually on Form 1116. There is no US-Nigeria tax treaty, so no reduced treaty rate is available.
Worked example (illustrative)
A gospel singer in Dallas agrees $10,000 for a convention in Abuja. The contract converts at an example rate of ₦1,500 per dollar, ₦15,000,000. The promoter deducts 15%, ₦2,250,000, and pays ₦12,750,000: half on signing, half a week before the flight. The singer reports $10,000 gross on Schedule C and holds receipts for $1,500 of Nigerian tax. Flights and hotel, paid directly by the promoter, are not part of the fee. All figures are examples.
After the event
Before you leave Nigeria, collect what you need for your records: the withholding tax receipt, confirmation of every payment received, and copies of tickets and hotel bookings the promoter paid. If anything is still owed, put the amount and due date in an email the same day, while the relationship is warm. Back in the US, convert each naira payment at the rate on the day it reached you and file the paperwork with the contract, so the tax return in spring is a matter of adding up rather than reconstructing.
Where Pryme fits
Promoters can pay deposits and balances in naira or dollars into a Pryme account opened from the US, so you can see that money has cleared before you travel. Swap converts when you choose, rate and fee shown first, and a verifiable receipt from VerifyDoc.ai records each payment. For your December trip itself, see budgeting a December trip to Nigeria.
Questions people ask
How much deposit should I take for a show in Nigeria?
There is no legal standard. Many performers take around half on signing and the balance before travel, with flights and hotel paid by the promoter.
Should a Nigerian promoter pay me in dollars or naira?
Either, if the contract fixes the rate. A dollar fee paid in naira should name the reference rate and date.
Is there withholding tax on foreign performers in Nigeria?
Yes. PwC lists 15% for non-resident entertainers and sportspersons.
Do I pay US tax on a show in Nigeria?
Yes, as a US tax resident. Report the gross fee and claim any owed Nigerian tax as a foreign tax credit.
Sources
- PwC Worldwide Tax Summaries: Nigeria, withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- IRS: Self-employment tax (Social Security and Medicare taxes) (reviewed 27 Jun 2026) · accessed Oct 2026
- IRS: Foreign tax credit, how to figure the credit (reviewed 9 Jul 2026) · accessed Oct 2026
- IRS: United States income tax treaties, A to Z (reviewed 3 Jan 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.