9jah team
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Seeded question. The 9jah team wrote this question and its answer on 2 September 2026 to start the site. The answer was checked on that date, but prices and rules in Nigeria change, so add what you know or correct it below.
Freelancer earning from foreign clients. Do I pay tax in Nigeria, how, and how do I get a TIN?
Yes, you pay Personal Income Tax to the state where you live (in Lagos, the LIRS), not to the federal body. You get a TIN on the Joint Tax Board portal (tin.jtb.gov.ng) with your BVN or NIN, or it is issued automatically if you registered with CAC.
You file an annual return by 31 March for the previous year and pay under direct assessment. Keep records of what clients paid you and what you spent on the business.
The 2025 tax reform laws that took effect on 1 January 2026 exempt annual income up to 800,000 naira and reorganise the federal tax body as the Nigeria Revenue Service. Rates and thresholds have changed, so read the state IRS guidance for 2026 or ask an accountant before you file.
Checked by the 9jah team on 2 September 2026. Corrections welcome.
