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Nigeria Local Employment Solution

Nigeria Local Employment Solution
Capital Abuja
Population About 167 million
Language Official: English. Recognised regional languages: Hausa, Igbo and Yoruba.
Time Zone GMT +1
Currency 1 Naira (NGN) = 100 kobo

* Click here for the latest rate of exchange.

Entry Visa on arrival for ECOWAS nationals (Benin, Burkina Faso, Cape Verde, Gambia, Ghana, Guinea, Guinea-Bissau, Ivory Coast, Liberia, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.)

Mandatory Entry Visa before arrival for all other nationals.

Click here for latest IATA travel requirements for Nigeria.

Combined Residence/Work Permit required for all foreign nationals wishing to work in Nigeria.

Non Residents, working in Nigeria for less than 183 days in the financial year, are liable only for their local income.

Residents, working in Nigeria for 183 days or more, are liable for their income worldwide.

Tax Rates

Progressive up to 24% of taxable income.

Pension contributions mandatory except for foreign contractors already covered by an equivalent scheme abroad.

Employer contribution: 10%.
Employee contribution: 8%.


The income retention depends amongst others on the duration of the assignment, contract rate, marital status and taxation and social security agreements between Nigeria and the foreign nationals' country.

Please contact Access Financial for more information.

Tel: CH +41 22 365 4620 | UK +44 7017 3110 | CYP +357 25 820 640


Access Services

Registration with tax authorities for Taxpayer Identification Number (TIN).
Employment through Access Financial's local partner to work for the end client.
Payroll with monthly salary and payslips showing all due contributions.
Application of local allowable deductions and credits, and provisions of taxation and social security treaties.
Withholding of due social security and all other work-related contributions and payment to the relevant authorities.
Contract-End and Year-end returns
Support for Business Visa application.
Sponsorship and support for Residence and Work permits applications.
Optional provision of additional insurances and policies to comply with additional statutory or voluntary work-related requirements.
For more details, contact us at:

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