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Nigeria: Guidance for claiming tax treaty benefits

Nigeria: Guidance for claiming tax treaty benefits

A circular issued by Nigeria’s Federal Inland Revenue Service (FIRS) provides guidance on claiming benefits under an income tax treaty.

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Information Circular No. 2019/03 applies for claims of tax treaty benefits with regard to corporate income tax, individual income tax, petroleum profits tax, and capital gains tax.

The circular is intended to provide guidance and clarify the requirements and process for various tax treaty benefits available to residents and non-residents deriving income from Nigeria. Currently, there are 14 income tax treaties for the avoidance of double taxation in Nigeria’s tax treaty network.

Among the topics covered by the circular are the following items:

  • Eligibility for tax treaty benefits in Nigeria
  • What are the available treaty benefits (such as relief from double taxation; tax treaty rates for foreign airlines or shipping companies; withholding tax rates under a treaty for passive income or fees for technical services; mutual agreement procedure (MAP) rules for dispute resolution; and non-discrimination in tax matters)
  • Procedures for claiming treaty benefits


Read a December 2019 report [PDF 155 KB] prepared by the KPMG member firm in Nigeria

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