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The short answer
It can be done, but three separate questions need answers: whether your Ghanaian immigration status allows you to work while living there, whether Ghana, Nigeria or both treat you as tax resident, and how your employer runs payroll for someone outside Nigeria. A visitor's permit is not enough; the Ghana Immigration Service says employment is restricted while on one.
Three questions, not one
Many Nigerians move to Accra and keep their Lagos or Abuja job, working online. It feels like nothing has changed, because the employer, the salary and the colleagues are the same. Legally, three things have changed: where you live, which affects immigration; where you are tax resident, which affects tax; and where you work from, which affects payroll. This page sets out each in turn. It is information, not legal or tax advice.
1. Immigration: are you allowed to work from Ghana?
Nigerian citizens move freely within ECOWAS, but entry and residence are different from permission to work. The Ghana Immigration Service's extension page says plainly that 'employment is restricted while on visitor's permit'. GIS lists separate permits on its site, including work and residence permits and dependant and student residence permits. Whether working online for a foreign employer, with no Ghanaian employer, counts as employment for GIS is not set out on the pages we checked, so ask GIS directly before you rely on a visitor's stay.
- If you are in Ghana on a visitor's stay, do not assume remote work is covered.
- If you hold a dependant permit through a spouse, ask GIS whether it allows work.
- For a long stay, look at the residence routes; our guides on the ECOWAS residence permit and Ghana work permit costs cover them.
- Stays over three months need the non-citizen identification card, according to GIS.
2. Tax: which country taxes your salary?
Nigeria's side
Under the Nigeria Tax Act, as summarised by PwC (reviewed 29 May 2026), you are Nigerian tax resident if any one of several tests applies: you are domiciled in Nigeria, have a permanent home available for your use there, have your habitual abode there, spend at least 183 days there in any 12 months, or have substantial economic or immediate family ties there. You are non-resident only if none applies. Many people who move to Accra still keep a home or close family in Nigeria, so do not assume you have become non-resident just by moving.
PwC's summary also says employment income is treated as derived from Nigeria where the employee is resident in Nigeria and the duties are performed wholly or partly there. If you become non-resident and do all your work from Accra, the position changes; Mondaq's September 2026 article notes that non-residents with non-passive Nigerian income register with the NRS Non-Resident Persons Tax Office.
Ghana's side
If you live in Accra for most of the year, ask GRA whether it treats you as resident and how it taxes a salary paid from Nigeria for work done in Ghana; we did not confirm Ghana's rule on an official page. Ghana's tax year is the calendar year and returns are due within four months after the end of the basis period, according to PwC. Our guide to tax across Ghana and Nigeria covers the overlap. The Ghana-Nigeria tax treaty is not in force, so there is no treaty tie-breaker to settle a double claim.
3. Payroll: what your employer has to decide
| Employer question | Why it matters |
|---|---|
| Keep you on Nigerian PAYE? | Correct only if you remain Nigerian tax resident or the income is still Nigerian-source |
| Pension contributions | Your Nigerian RSA continues only if the employer keeps remitting |
| Currency of pay | Naira salary leaves you with the cedi conversion |
| Contract | Should record where you work from and who approved it |
| Employer of record or contractor | Some employers move remote staff abroad onto contractor terms |
Tell your employer in writing that you now live in Ghana. An employer that keeps running Nigerian PAYE for someone who has become non-resident, or that stops without checking, can create a problem for both of you.
What to check first
- Your Ghanaian immigration status and whether it allows the work.
- Whether you are still Nigerian tax resident under the NTA tests.
- Whether Ghana treats you as resident, and when you must file.
- What your employer will do about PAYE and pension.
- How your salary will reach you and be converted.
Where Pryme fits
If your employer keeps paying a naira salary, a Pryme Personal Account opened from Ghana can receive it to local naira account details, and you choose when to convert with Swap; the app shows the rate and fee before you approve. For employers, Payroll handles staff paid in naira.
Questions people ask
Can I live in Ghana and work for a Nigerian company?
Possibly, but check your Ghanaian immigration status first. GIS says employment is restricted on a visitor's permit.
Do I still pay Nigerian tax if I move to Accra?
If any NTA residence test still applies, such as a home or immediate family in Nigeria, you may remain Nigerian tax resident.
Will Ghana tax my Nigerian salary?
Possibly, if Ghana treats you as resident or the work is done in Ghana. Confirm your position with GRA.
Is there a tax treaty between Ghana and Nigeria?
One has been signed and ratified by Nigeria, but PwC reports it is not in force.
Sources
- Ghana Immigration Service: Visa/Permit Extension · accessed Oct 2026
- Ghana Immigration Service homepage (services and permits) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria individual residence (reviewed 29 May 2026) · accessed Oct 2026
- Mondaq: Taxation of non-resident individuals in Nigeria (30 Sep 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Ghana individual tax administration (reviewed 11 Mar 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria corporate withholding taxes (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.