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The short answer
If you live in Ireland and are tax resident here, salary from a Nigerian employer for work you do in Ireland is generally taxable in Ireland. A Nigerian employer with no Irish payroll will not deduct Irish tax, so the income is non-PAYE income: Revenue says you must register for self-assessment once taxable non-PAYE income is over €5,000 or gross over €30,000. Nigeria's diaspora tax guide says non-residents working remotely abroad generally do not file in Nigeria on that income.
Why this needs thinking about
Many people move to Ireland and keep their Lagos job, working remotely. Others are hired from Ireland by a Nigerian company. Either way, payslips come from Nigeria, often with Nigerian PAYE already deducted, and nothing is taken for Irish tax. That gap is the problem: the income still has to be reported in Ireland, and Nigerian deductions may have been made that should not have been.
The Irish side
Residence first
Whether Ireland taxes this salary depends first on whether you are Irish tax resident for the year. See tax residence in your first year. For a resident working from an Irish home, the work is done in Ireland, and the income is generally within the Irish tax net whoever pays it.
No Irish payroll means self-assessment
An Irish employer deducts PAYE. A Nigerian employer with no Irish presence usually does not run Irish payroll. Revenue's registration page sets the rule for income that is not taxed under PAYE:
- register for self-assessment and file Form 11 if taxable non-PAYE income exceeds €5,000, or gross non-PAYE income exceeds €30,000;
- below those amounts, declare it on Form 12 through myAccount.
A full-time Nigerian salary will usually be above both, so in practice you register, pay preliminary tax by 31 October each year and file Form 11 by 31 October of the following year, as Revenue's guide sets out. See how preliminary tax works.
Employee or contractor?
If the Nigerian company engages you as a contractor rather than an employee, you are self-employed in Ireland, and Class S PRSI applies on income of €5,000 or more (4.35% from 1 October 2026, minimum €650, per Revenue). For an employee of a foreign employer, the PRSI position is different and is set by the Department of Social Protection; ask it or Revenue directly before you assume either way. See contractor or employee.
The Nigerian side
The NiDCOM diaspora guide to Nigeria's tax reforms (January 2026) frames Nigerian residence around 183 days or more, or economic ties, and says non-residents are taxed only on Nigerian-source income. It states that a non-resident with only remittances, or doing remote work abroad, does not need to file in Nigeria. If your employer still deducts Nigerian PAYE after you have moved, raise it with HR with evidence of your move; the guide is a starting point, not a ruling on your case.
Example
Example. Ngozi moves to Dublin in January 2026 and keeps her role with an Abuja fintech, paid the equivalent of €45,000 a year in naira. The employer has no Irish payroll. She registers for self-assessment in early 2026, keeps her monthly payslips with the euro equivalent of each, asks HR to stop Nigerian PAYE from the month she left, and files her 2026 Form 11 by 31 October 2027 with preliminary tax for 2027. Her salary is far above €5,000, so Form 12 is not an option.
What to check first
- Your Irish tax residence for the year.
- Whether your immigration permission covers this work; employment permits are usually tied to an Irish employer. See Critical Skills permit limits.
- Whether you are an employee or contractor under your contract.
- Whether Nigerian PAYE is still being deducted, and why.
- Whether your employer could be treated as having a presence in Ireland because of your work; that is the employer's question but affects you.
Keeping records for both countries
- Keep every payslip, showing gross pay, any Nigerian PAYE, pension and other deductions.
- Record the euro equivalent of each month's pay with one consistent rate source.
- Keep evidence of your move: lease or proof of Irish address, flight records, the date you started working from Ireland.
- Keep any letter from your employer confirming you work from Ireland.
- If Nigerian pension contributions continue, keep the RSA statements; see your Nigerian RSA while in Ireland.
A word on paying the tax
Because nothing is deducted at source, the October payment can be large. Revenue says you may be charged interest for late or underpaid preliminary tax. Setting aside a share of each month's salary in a separate balance is the simplest protection. If the amounts are significant, an adviser who knows both Irish and Nigerian payroll can help you and your employer find a cleaner set-up.
Where Pryme fits
A Pryme Personal Account holds naira and euro with local details for each, so a Nigerian salary can arrive in naira and you can convert with Swap when you choose, seeing the rate and fee first. Your Personal Assistant can remind you of the October dates; you approve every payment. See Personal Assistant.
Questions people ask
Do I pay Irish tax on a Nigerian salary if I live in Ireland?
If you are Irish tax resident and do the work here, the salary is generally taxable in Ireland. Without Irish payroll, it goes through self-assessment.
Does my Nigerian employer have to run Irish PAYE?
A Nigerian employer with no Irish presence usually does not. That is why Revenue's non-PAYE rules and Form 11 apply to you.
Should Nigerian PAYE still be deducted after I move?
The NiDCOM diaspora guide says non-residents are taxed only on Nigerian-source income and need not file for remote work abroad. Raise it with your employer with evidence of your move.
Can I use Form 12 instead of Form 11?
Only if taxable non-PAYE income is €5,000 or less and gross is €30,000 or less. A full salary will usually be above that.
Sources
- Revenue: Who should register for Income Tax self-assessment (published 15 Oct 2026) · accessed Oct 2026
- Revenue: Guide to self-assessment · accessed Oct 2026
- Revenue: PRSI for the self-employed (published 15 Oct 2026) · accessed Oct 2026
- NiDCOM / NGEX: Diaspora guide to the Nigeria tax reforms (Jan 2026) · accessed Oct 2026
- Revenue: Double taxation relief, unilateral relief (published 10 Mar 2020) · 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.