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The short answer
Agree the fee structure (flat fee or day rate), shoot dates, overtime, flights, accommodation, per diem, credit and what rights you are granting, in writing, before you book a flight. Ask for a deposit before travel and the balance by a fixed date, and state whether the fee is gross or net of Nigerian withholding tax. If you are a US tax resident, the whole fee is US income even when the shoot is in Lagos.
Why diaspora actors get burned
Nigerian producers increasingly cast US-based actors for streaming and cinema releases: a returnee lead, an American-raised child, a recognisable diaspora name. The offer often comes by WhatsApp with a figure and a start date. Problems follow when the shoot runs over, the flight is booked late, the per diem is paid in cash in naira, or the balance is delayed until the film sells. None of this is unusual in film anywhere, which is why the paperwork matters.
Fee structures
| Structure | How it works | Watch for |
|---|---|---|
| Flat fee | One amount for the role, regardless of days | Define the number of shoot days it covers and the rate for extra days |
| Day rate | A rate per shoot day | Travel days, hold days and rehearsal days: paid or not |
| Fee plus back end | Lower fee with a share of profits or sales | How profit is defined and whether you get statements |
| Deferred fee | Part paid when the film sells | Who decides when it has sold; set a long-stop date |
The terms to put in writing
- Dates: shoot window, number of days, and what happens if the schedule slips.
- Travel: economy or business, who books, change fees, return date flexibility.
- Accommodation and transport: hotel standard, security, airport pick-up.
- Per diem: amount per day, currency, and paid on arrival rather than at wrap.
- Payment: deposit before travel, balance on a fixed date rather than "on release".
- Currency: dollars or naira, and who bears transfer and conversion charges.
- Rights: use of your performance and likeness in the film, trailers and publicity, territories, and whether any new use (a series, a sequel) is paid separately.
- Credit: billing position on screen and posters.
- Cancellation: what you keep if the production is cancelled or your role cut.
- Tax: gross or net of Nigerian withholding tax, and a promise to send the receipt.
If you are represented, your agent may have a standard rider. If not, the same points belong in a short deal memo signed before you travel. Our guide to Nollywood work and getting paid covers payment routes in more detail.
Nigerian tax on your fee
A Nigerian production company paying a non-resident usually deducts withholding tax under the 2024 regulations. PwC's Nigeria summary gives 10% for non-resident professional, consultancy, technical and management fees and 5% for other services. How a performance fee is classed is for the producer's tax adviser, so ask before signing. Where a non-resident individual has Nigerian tax beyond what is withheld, PwC notes that the federal revenue service (now the Nigeria Revenue Service) handles non-residents' tax, while states handle residents.
| Worked example (illustrative) | Amount |
|---|---|
| Flat fee for 12 shoot days | $15,000 |
| Deposit before travel (40%) | $6,000 |
| Balance due 30 days after wrap (60%) | $9,000 |
| Nigerian WHT if classed as other services at 5% on the full fee | $750 |
| Total received before bank charges | $14,250 |
Per diems and reimbursed flights should be stated separately; whether they carry withholding depends on how the producer treats them.
When the balance is late
The most common dispute is a balance held until the film is sold to a platform or released in cinemas. If your contract says the balance is due on a fixed date, send the invoice on that date and a reminder a week later. If it says "on release", ask for a long-stop date in writing: the balance falls due on release or on a named date, whichever is earlier. Keep your call sheets and messages showing which days you worked; they are your evidence if the number of shoot days is disputed. Producers in Nigeria value their reputation with talent, and a calm, documented reminder through your agent or a mutual contact often resolves what a public complaint would not. Options when a Nigerian client will not pay sets out the formal routes.
US tax
If you are a US citizen or resident for tax purposes, the IRS taxes worldwide income, so a fee earned on a Lagos set goes on your US return in full, before Nigerian deductions. As a self-employed performer, net earnings of $400 or more bring self-employment tax at 15.3%. Nigerian tax withheld may support a foreign tax credit. The credit limit depends on how much of your taxable income is foreign-source, so tell your preparer where each day of work was physically done. There is no US-Nigeria tax treaty.
What to check first
- A signed deal memo or contract before you book travel.
- Deposit received, in the agreed currency, before you fly.
- Overtime and extra-day rates written down.
- Rights limited to the named film and its promotion.
- Your immigration status allows self-employed work abroad and re-entry without issues.
- Records: contract, call sheets, invoices, proof of payment, WHT receipts.
Where Pryme fits
A Pryme Business Account opened from the US holds NGN and USD with local details, so a producer can pay a deposit in dollars and a per diem in naira. Invoicing handles the balance, and verifiable receipts made with VerifyDoc.ai give both sides a record that cannot be quietly altered.
Questions people ask
How are Nollywood actors paid?
Usually a flat fee for the role or a day rate, sometimes with a deferred or back-end element. Agree the structure and the payment dates in writing.
Do Nigerian producers deduct tax from actors' fees?
Often. Non-resident rates in the 2024 withholding regulations are 10% for professional-type fees and 5% for other services, per PwC. Ask which the producer applies.
Should I ask for a deposit before travelling to Nigeria?
Yes. A deposit before you book flights is common practice and protects you if the shoot is delayed or cancelled.
Do I pay US tax on a Nollywood fee?
If you are a US tax resident, yes, on the full fee. Nigerian tax withheld may count towards a foreign tax credit.
Sources
- PwC Worldwide Tax Summaries: Nigeria, corporate withholding taxes (reviewed 29 May 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual tax administration (reviewed 29 May 2026) · accessed Oct 2026
- IRS Publication 54 (12/2025), Tax Guide for US Citizens and Resident Aliens Abroad · accessed Oct 2026
- IRS: Self-employment tax (Social Security and Medicare taxes), updated 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.