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The short answer
A Nigerian client usually pays a Dubai freelancer in dollars in one of two ways: a transfer from its own domiciliary (USD) account, which the CBN's 2026 FX manual allows up to US$10,000 a day without full trade documents, or by buying dollars through its bank for a service payment, which needs the contract, your invoice and evidence of tax paid. You need a USD account that can receive international transfers, plus a clear invoice and contract.
Two routes on the Nigerian side
Whether your client can pay you in dollars, and how fast, depends far more on where its dollars come from than on anything you do in Dubai.
Route 1: from the client's domiciliary account
Many Nigerian businesses and individuals hold USD in domiciliary (dom) accounts. Mondaq's review of the CBN Foreign Exchange Manual 2026, which took effect on 1 June 2026, says Form A is no longer required for outward remittances from self-funded dom accounts, and that holders can make direct telegraphic transfers of up to US$10,000 a day without exhaustive trade documentation. For most freelance invoices, this is the quickest route: the client instructs its bank, and the money goes by international wire to your account.
Route 2: the client buys dollars for a service payment
If the client has only naira, it must buy USD through its bank to pay a foreign supplier. Banks ask for documents. Stanbic IBTC's published list for contract service fees, for example, includes a service agreement, confirmation of the fee, an invoice or demand note and evidence of tax paid on the amount being sent; consultancy and technical services can also need NOTAP approval of the agreement. This route is slower and is often where "we're waiting for the bank" comes from. Our guide to why a Nigerian client cannot pay in dollars explains the usual blocks.
| Dom account transfer | Bank purchase of FX | |
|---|---|---|
| Client needs | USD already in its dom account | Naira, plus documents for the bank |
| Paperwork (per FX Manual 2026 summary) | Light for up to US$10,000 a day | Contract, invoice, tax evidence, sometimes NOTAP |
| Typical delay | Bank processing and the wire | Document review, then the wire |
| Your role | Correct USD account details | Contract and invoice that match the bank's checklist |
What you need in Dubai
- A USD account that accepts incoming international transfers, in your own name or your licensed business name. Some UAE banks offer USD accounts alongside AED; see opening a USD account in the UAE.
- Full receiving details: account name exactly as the bank holds it, account number or IBAN, bank name, SWIFT code and bank address.
- An invoice addressed to the client's registered company name, in USD, with the service period and your licence number (see invoicing Nigerian clients).
- A signed contract that names the fee in USD; the client's bank will want it for Route 2.
Your UAE bank may ask about a first payment from a new Nigerian client, particularly a large one. Answer with the contract and invoice rather than a description; a payment that matches a document on file is rarely held for long. Keep the client's name on your invoice identical to the sending account's name, because a mismatch is a common reason for questions.
Charges and withholding tax
International wires pass through correspondent banks, and each may deduct a fee, so USD 2,000 sent can arrive as less. Agree in the contract who bears transfer charges, and ask the client to choose the option where it pays all charges if you want the full amount; see SWIFT charges on payments from Nigerian clients.
Separately, the client may deduct Nigerian withholding tax. Under the 2024 regulations, as PwC summarises them, the rate on professional, consultancy, technical and management fees paid to non-residents is 10%.
Worked example (illustrative)
Invoice USD 3,000. Client deducts 10% WHT: USD 300, leaving USD 2,700 to send. If correspondent banks then take an example USD 35 in total, you receive USD 2,665. If the contract had a gross-up and all charges on the sender, you would receive USD 3,000 and the client would bear USD 333.33 of WHT on a grossed-up fee of USD 3,333.33 plus the charges.
When a client offers another route
Some clients suggest paying through an online payments platform, a friend's account abroad or crypto. Each has its own fees and risks, and payments from a third party's account can be harder to tie to your invoice when your UAE bank or the tax authority asks. If you accept a platform payment, keep the platform statement with the invoice. Our guide on clients who want to pay in crypto covers that case.
Steps
- Agree USD pricing, charges and any gross-up in the contract.
- Send your invoice and full receiving details from your usual email, and confirm them by phone.
- Ask the client whether it will pay from a dom account or buy FX, and send any documents its bank needs.
- Ask for the transfer confirmation (MT103) once sent, so a delay can be traced.
- Match the amount received to the invoice and the WHT receipt.
Where Pryme fits
A Pryme Business Account opened from the UAE includes USD account details alongside NGN, GBP and EUR, so a Nigerian client can pay into it, and the dollars stay in USD until you choose to swap them. Multicurrency balances and Invoicing sit in the same account, which makes matching payments to invoices simpler.
Questions people ask
Can a Nigerian company pay me in dollars in Dubai?
Yes, either from its domiciliary account or by buying dollars through its bank with the right documents.
How much can a Nigerian dom account holder send abroad per day?
Mondaq's review of the CBN FX Manual 2026 says up to US$10,000 a day by direct transfer without exhaustive trade documentation.
Why is my Nigerian client's dollar payment taking so long?
If the client is buying FX for a service payment, its bank reviews the contract, invoice and tax evidence first. Ask which route it is using.
Why did I receive less than I invoiced?
Withholding tax deducted by the client, correspondent bank charges, or both. Agree charges and any gross-up in the contract.
Sources
- Mondaq (Pavestones Legal): the CBN Foreign Exchange Manual 2026 (24 Jun 2026) · accessed Oct 2026
- Stanbic IBTC: Approved documents for invisible FX transactions · accessed Oct 2026
- PwC Nigeria: Highlights of the Deduction of Tax at Source (Withholding) Regulations 2024 · 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.