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
Often you cannot get it back in cash. PwC's Nigeria summary (reviewed 29 May 2026) lists 10% withholding tax on professional, technical, management and consultancy fees to non-resident companies and treats it as a final tax for them. Ireland's unilateral relief, per Revenue, covers listed types of income such as foreign branch profits, interest, royalties and dividends from foreign subsidiaries, so relief for tax on an individual's fees is not assured. Collect the credit note, report the gross fee, and agree gross-up terms for future work.
What happened to your money
You invoiced a Lagos company €5,000 equivalent and received less. The likeliest reason is withholding tax (WHT): Nigerian payers deduct tax from certain payments and pay it to the tax authority. The Nigeria Revenue Service (NRS) replaced the Federal Inland Revenue Service (FIRS), so the tax is now paid to NRS; you may still see FIRS on older documents.
PwC's Worldwide Tax Summaries page for Nigeria, reviewed 29 May 2026, gives these WHT rates:
| Payment | Resident recipient | Non-resident company |
|---|---|---|
| Commission, consultancy, technical, management, professional fees | 5% | 10% |
| Rent, hire, lease | 10% | Not shown for this item |
| Royalties | Not covered here | 10% |
PwC says WHT is a final tax for a non-resident company providing technical, consultancy, professional or management services. It does not state the position for a non-resident individual as clearly. Separately, the Nigeria Tax Administration Act 2025 (s.51(8)) sets a 5% deduction as final tax for a non-resident company providing such services to a labelled startup. If you work through an Irish limited company rather than as a sole trader, the company rules are the closer fit.
Step one: get the paperwork
PwC notes that payers issue tax credit certificates for WHT deducted. Ask your client for:
- the WHT credit note or certificate in your name (or your company's), showing the gross fee, rate and amount deducted;
- proof that the client remitted it, if it can provide it;
- its own Tax ID, for your records.
Without a certificate you have no evidence that tax was paid rather than simply withheld. Chasing it is worth the effort.
Step two: the Irish side
In Ireland you report the gross fee as income, not the net cash. The question is whether Ireland gives any relief for the Nigerian tax.
Where there is a double taxation agreement, relief usually comes from the treaty. Revenue publishes a list of treaties by country; check it for Nigeria and read the Ireland–Nigeria treaty question. Where no treaty applies, Revenue says the Taxes Consolidation Act 1997 gives unilateral relief for certain types of income, and lists: dividends from foreign subsidiaries, foreign branch profits, foreign interest and royalties, leasing income, and capital gains on foreign assets (Schedule 24, paragraphs 9A to 9H).
Fees for services carried out in Ireland by an Irish-resident freelancer are not on that list. So you should not assume that Nigerian WHT on your fees can be credited against Irish tax. Whether any other relief, such as treating the cost as a deduction, is available depends on the facts and the legislation; ask a chartered tax adviser or Revenue before you file.
Step three: can you get it back from Nigeria?
- If the deduction was correct and WHT is final, there is normally nothing to reclaim.
- If the client used the wrong rate, for example a higher rate because it had no Tax ID for you, ask it to correct the next payment or reverse the error with NRS.
- If you also have Nigerian income on which you file a Nigerian return, a credit note may be usable there. See getting WHT credit notes back on our Nigeria site.
Step four: price it in next time
Example. Adaeze bills a Lagos firm €5,000 for consultancy. At 10%, the client withholds €500 and pays €4,500. If no Irish relief is available, she pays Irish tax on €5,000 and is €500 worse off than she planned.
Two fixes: raise the price, or agree a gross-up. With a gross-up, the fee is set so that after 10% WHT she receives €5,000: €5,000 ÷ 0.9 = €5,555.56 gross, WHT €555.56, net €5,000. Put the clause in the contract; see freelance contracts with Nigerian clients.
When the client has no Tax ID for you
PwC's summary notes that vendors without a Tax ID can face WHT at twice the normal rate, up to 20%, for payments other than passive income. Its table is written for Nigerian vendors, and how a payer treats a foreign freelancer who has no Nigerian Tax ID is not spelled out there. If your client deducted more than 10%, ask which rate it applied and why, and whether supplying details (for example your Irish tax reference and company registration, if any) would change it on the next invoice.
A checklist for each Nigerian client
- Before work starts: agree in writing whether fees are gross or grossed up for WHT.
- On each invoice: show the gross fee and ask for the credit certificate.
- On each payment: compare cash received with the invoice and note the WHT amount.
- Each quarter: list missing certificates and chase them.
- At year end: report gross fees on Form 11 and keep the certificates with your records.
This routine turns a frustrating deduction into a known cost you can price for.
Where Pryme fits
A Pryme Business Account holds naira and euro, with invoicing that lets you show gross fee, deduction and net clearly. The Compliance agent can prepare a checklist of credit notes still owed by clients; nothing is sent without your approval. See Compliance agent.
Questions people ask
Why did my Nigerian client deduct 10%?
PwC's Nigeria summary lists 10% WHT on technical, professional, management and consultancy fees paid to non-resident companies. Resident rates are lower.
Can I claim Nigerian WHT against Irish tax?
Not automatically. Without a treaty, Revenue's unilateral relief covers listed income types such as branch profits, interest, royalties and certain dividends. Fees for services are not on that list; take advice.
Do I report the gross or net fee in Ireland?
The gross fee. The WHT is a tax on your income, not a reduction in it.
How do I stop losing the WHT on future work?
Raise the fee or agree a gross-up clause so that you receive the full amount after the deduction.
Sources
- PwC Worldwide Tax Summaries: Nigeria, corporate withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- Revenue: Double taxation relief, unilateral relief (published 10 Mar 2020) · accessed Oct 2026
- Revenue: Tax treaties by country · accessed Oct 2026
- Nigeria Tax Administration Act 2025 (gazette copy) · 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.