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The short answer
No. The IRS list of US income tax treaties, reviewed in January 2026, does not include Nigeria; the only African countries on it are Egypt, Morocco, South Africa and Tunisia. Without a treaty, each country applies its own rules, and relief from double taxation comes from each country's domestic law, mainly the US foreign tax credit.
The short answer, with the source
The IRS keeps an A to Z list of the countries with which the US has an income tax treaty. When we checked it in October 2026 (page last reviewed 3 January 2026), Nigeria was not on it. The African countries listed were Egypt, Morocco, South Africa and Tunisia. The page also says that where there is no treaty between your country and the United States, your income is taxed under the same rules and rates set out in the instructions for the US return you file.
Nigeria has treaties with other countries, including the UK (see the UK-Nigeria double tax treaty), so a Nigerian moving between London and Houston should not assume the same protections travel with them.
What a treaty would normally do, and what you lose without one
| Treaty feature | With a treaty | US and Nigeria today |
|---|---|---|
| Tie-breaker for people resident in both countries | Rules decide one country of residence | No tie-breaker. You can be resident in both under each country's own tests. |
| Reduced withholding on dividends, interest, royalties | Lower rates for residents of the other country | Each country's domestic withholding rules apply in full. |
| Relief from double tax | Written into the treaty | Comes only from domestic law: the US foreign tax credit and Nigeria's own relief. |
| Treaty-based return positions | Claimed with a disclosure on the US return | None available under a US-Nigeria treaty. |
The tie-breaker point matters most. AELEX, writing on Mondaq in January 2026, notes that where a double tax agreement exists its tie-breaker rules settle residence, and where none exists double taxation may arise. For a Nigerian in the US who still has a home and close family in Nigeria, that is a live question. See whether Nigeria taxes income you earn in the US.
How double taxation is relieved without a treaty
On the US side
The US foreign tax credit does not depend on a treaty. The IRS says you can claim a credit for foreign taxes on income, war profits or excess profits, or taxes in lieu of those, up to a limit: your US tax multiplied by the share of your taxable income that comes from foreign sources. Unused foreign tax caused by that limit can be carried back one year and forward ten. The detail is in the foreign tax credit for tax paid in Nigeria.
On the Nigerian side
PwC's Nigeria tax summary, reviewed in May 2026, says residents of Nigeria are taxed on worldwide income and that foreign tax already paid on income also taxable in Nigeria may be credited against Nigerian tax as unilateral relief. That helps someone who is resident in Nigeria and pays US tax; it does nothing for someone who is not resident in Nigeria and is taxed there only on Nigerian income.
Who this affects most
- Landlords with property in Nigeria. Rent from a Lagos or Abuja property can be taxed in Nigeria and must also be reported on a US return if you are a US taxpayer. The US credit is the main relief. See paying US tax on Nigerian rental income.
- People who split the year between the two countries. Without a tie-breaker, someone who meets the US substantial presence test and a Nigerian residence test can be resident in both at once.
- Retirees with Nigerian pensions or investments. Withholding in Nigeria applies at Nigeria's own rates, and the US treats the income under its own rules.
- Anyone returning to Nigeria while still a US taxpayer. The absence of a treaty follows you home, and so do US filing duties such as foreign account reporting.
Common misunderstandings
- "No treaty means I can choose where to pay." It does not. Each country applies its own law, and you may owe in both.
- "Tax paid in Nigeria cancels my US tax." Only up to the credit limit, and only for qualifying income taxes.
- "I can rely on the UK treaty because I used to live in London." A treaty protects residents of the two countries that signed it, for the years they are resident.
What to check first
- Are you a US tax resident, a Nigerian tax resident, or both, for the year in question?
- Which of your income arises in Nigeria (rent, interest, dividends, business income) and which in the US?
- Was Nigerian tax actually paid or withheld, and do you have the receipts or credit notes?
- Is that Nigerian tax an income tax for US credit purposes, rather than a stamp duty, VAT or levy?
Where Pryme fits
Keeping Nigerian rent, US pay and family transfers in clearly separated balances makes the records behind a tax return easier to produce. A Pryme account holds NGN and USD side by side (the multicurrency account), and verifiable statements through VerifyDoc.ai can support what you tell an adviser (receipts and statements).
Questions people ask
Does Nigeria have a double tax agreement with the USA?
No income tax treaty between the US and Nigeria appears on the IRS treaty list reviewed in January 2026.
Will I be taxed twice on Nigerian income in the US?
You may owe tax in both countries, but the US foreign tax credit can reduce your US tax by qualifying Nigerian income tax, up to a limit.
Can I claim the foreign tax credit without a treaty?
Yes. The credit is part of US domestic law and does not need a treaty.
Which African countries have a US tax treaty?
The IRS list shows Egypt, Morocco, South Africa and Tunisia.
Sources
- IRS: United States income tax treaties A to Z (reviewed 3 Jan 2026) · accessed Oct 2026
- IRS: Foreign tax credit, how to figure the credit (reviewed 9 Jul 2026) · accessed Oct 2026
- Mondaq (AELEX): Living abroad, taxed at home, tax residence under the Nigeria Tax Act (15 Jan 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, taxes on personal income (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.