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The short answer
Not as a credit against your Irish tax, because no Ireland-Nigeria tax treaty appears on the lists we checked. Revenue's guidance says that where there is no treaty you claim a deduction instead: the Nigerian tax paid is subtracted from your foreign rental income before Irish tax is worked out. You need proof the tax was paid, such as the withholding tax receipt from your tenant or agent.
Credit or deduction: the difference
If you are resident in Ireland, Irish tax is charged on your Nigerian rental income as well as your Irish income (unless the remittance basis applies to you, covered below). The question is how Ireland treats the Nigerian tax already taken from that rent.
| Credit (treaty countries) | Deduction (no treaty) | |
|---|---|---|
| How it works | Foreign tax is set against the Irish tax due on that income | Foreign tax is subtracted from the income before Irish tax is calculated |
| Revenue's example | €10,000 rent, Irish tax €4,000, foreign tax €3,500 offset, €500 to pay | €10,000 rent, €2,000 foreign tax deducted, €8,000 taxable |
| Value to you | Up to the full foreign tax | Only the foreign tax × your Irish marginal rate |
Revenue's page on foreign rental income and double taxation (updated 20 October 2026) is the source for both examples. Because Ireland is not among Nigeria's treaty partners listed by PwC (reviewed May 2026), the deduction route is the one that applies to Nigerian rent; see does Ireland have a tax treaty with Nigeria.
What Nigerian tax on rent looks like
For most diaspora landlords, the Nigerian tax is withheld before the rent reaches them. The NiDCOM-hosted NGEX diaspora guide to the 2026 tax reforms says rent attracts 10% withholding tax "regardless of where you live", deducted by the tenant or agent. In practice that means:
- A corporate tenant or a managing agent pays you 90% and remits 10% to the tax authority.
- You should receive evidence of the deduction, such as a withholding tax receipt or credit note. Without it, you have little to show Revenue.
- A private individual tenant may pay the full rent with no deduction, in which case there may be no Nigerian tax to deduct in Ireland unless you file and pay in Nigeria yourself.
For how Nigerian rental tax works from the landlord's side, see Tax on rental income in Nigeria on our Nigeria site.
Worked example
Example only, with an assumed rate of ₦1,600 per euro and a 40% Irish marginal rate. Your Lekki flat is let to a company for ₦9,600,000 a year. The tenant withholds 10%, ₦960,000, and pays you ₦8,640,000, with a receipt.
- Gross rent in euro: ₦9,600,000 ÷ 1,600 = €6,000.
- Allowable expenses, say agent's fees and repairs, ₦800,000 = €500. Net rent before Nigerian tax: €5,500.
- Deduct the Nigerian tax: ₦960,000 = €600. Taxable in Ireland: €4,900.
- Irish income tax at 40%: €1,960 (USC and PRSI may also apply; check your own position).
- Combined tax on this rent: €600 Nigerian + €1,960 Irish = €2,560.
Revenue does not say which exchange rate to use on the page we read. Use one consistent, documented basis, such as the rate on the date each rent payment was received, and keep a note of it.
Points that catch people out
- Deemed rent. Revenue says tax some countries charge on income you are assumed to earn from a property that is not let cannot be offset. Keep the tenancy agreement to show the flat was actually let.
- Losses. Revenue says a loss on foreign rental property cannot be set against Irish rental profits, though it can be set against profits from other foreign properties.
- Remittance basis. If you are not domiciled in Ireland and taxed on the remittance basis, Revenue says you pay tax on the money received in the State and cannot claim any deductions. See the remittance basis for Nigerians in Ireland.
- Expected, not received. Revenue describes taxable foreign rent as the rent you expect to receive, less allowable expenses, so rent arrears do not automatically reduce the figure.
Records to keep
- Tenancy agreement and rent schedule.
- Withholding tax receipts or credit notes for every deduction.
- Invoices for expenses you claim.
- Bank statements showing rent received, and the exchange rates you used.
Then enter the net figure on your return; see declaring Nigerian rental income on Form 11. This is general information, not tax advice.
Where Pryme fits
If your tenant or agent pays rent into a Pryme naira account, you can generate a verifiable statement through our partnership with VerifyDoc.ai, which an adviser can check is genuine and unaltered (receipts and statements). You still need the withholding tax receipts.
Questions people ask
Can I offset Nigerian withholding tax on rent against Irish tax?
Not as a credit. With no treaty, Revenue lets you deduct the Nigerian tax from the rental income before Irish tax is calculated.
What proof do I need of Nigerian tax paid?
A withholding tax receipt or credit note from the tenant or agent, or your Nigerian tax receipt if you paid directly.
Is Nigerian rental tax 10%?
The NGEX diaspora guide says rent attracts 10% withholding tax deducted by the tenant or agent, wherever the landlord lives.
Can I claim expenses on Nigerian rent in Ireland?
Yes, allowable expenses reduce the taxable figure, unless you are on the remittance basis, where Revenue says no deductions are allowed.
Sources
- Revenue: Foreign rental income, double taxation · accessed Oct 2026
- Revenue: Calculate your taxable foreign rental income · accessed Oct 2026
- NiDCOM / NGEX: Diaspora guide to Nigeria's tax reforms 2026 · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual, foreign tax relief and tax treaties (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.