The FIRS has issued a public notice on the claim of treaty benefits in Nigeria.

Eligibility - To be entitled to the benefits under a tax treaty with Nigeria, a taxpayer must be a resident of Nigeria or the treaty partner or both countries. In addition,

  1. the taxpayer must be liable to tax in the treaty country of which he is a resident
  2. the income in question is not exempted from tax in Nigeria
  3. the tax for which that individual is seeking benefit is covered by the treaty
  4. the benefit is not specifically excluded under the treaty
  5. the benefit is claimed within the time stipulated by the treaty or domestic laws. The stipulated time is 2 years after the end of the year of assessment in which the foreign tax was paid.


  • Completion of Certificate of Residence and
  • Submission of Formal Application to the Relevant Tax Authority
  • Submission of Claim for Tax Credit

Treaty abuse (Principal Purpose Test) - A taxpayer, resident or non-resident may be denied treaty benefits if, based on facts and circumstances, it is discovered that its residency of one of the treaty countries was principally for the purpose of accessing that treaty benefit (treaty shopping) or one of the principal purposes of the arrangement is to take advantage of the treaty or abuse its provisions (Principal Purpose Test).

Nigeria currently has in-force DTAs with Canada, Pakistan, Belgium, France, Romania, Netherlands, United Kingdom, China, South Africa, Italy, Philippines, Czech, Slovakia, and Singapore.

Download FIRS Circular_Claim of Tax Treaties Benefits in Nigeria

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