Can you work for a foreign company from Nigeria?
Yes: a company abroad can pay you as an independent contractor, employ you through an employer of record, or hire you through its own entity in Nigeria. What changes between the three is who handles tax, what protections you get and how the money arrives.
- Checked 4 November 2026
- Every rule links to its official source
- General information, not tax or legal advice
3,109
remote jobs on RemoteHunt say they can hire someone in Nigeria
Live count, updated hourly
241 of 1,714
of those jobs that state a contract type are contractor roles; 1,396 are full-time
Live count · 1,714 of 3,109 state a type; a job may state both
Three ways a foreign company can pay you
| Question | Independent contractor | Employee through an employer of record | Employee of a company in Nigeria |
|---|---|---|---|
| You sign with | The company abroad (a service agreement) | The employer of record's company in Nigeria | The company's own entity in Nigeria |
| Income tax | You register and file yourself | Deducted through payroll | Deducted through payroll |
| Leave, notice, social security | Only what your contract says | What employment law in Nigeria requires | What employment law in Nigeria requires |
| Ask before signing | The currency, the payment channel and who pays the transfer fees | Which employer of record, and whether the contract is under the law of Nigeria | Whether the job is really remote or tied to an office |
More on each arrangement: contractor vs. employee.
What the law in Nigeria says about income from abroad
- The Nigeria Tax Act 2025 came into effect on 1 January 2026. Source 1
- Under the Nigeria Tax Act 2025 an individual is a resident for a year of assessment if any one of several tests is met, including 183 or more days in Nigeria in a 12-month period. Source 1
- The income of a resident individual is deemed to accrue in Nigeria and is chargeable to tax there wherever it arises, whether or not it is brought into or received in Nigeria. Source 1
- Taxes on resident individuals are administered by the tax authority of the State, or of the Federal Capital Territory, under the Nigeria Tax Administration Act 2025. Source 2
- Every taxable person is required by law to register with the relevant tax authority and obtain a Taxpayer Identification (Tax ID), and the authority registers and issues a Tax ID on request. Source 2
- A return of income is filed in each year of assessment with the relevant tax authority, without notice or demand, by every taxable person whether or not liable to pay tax. Source 2
- A foreign-currency domiciliary account can be opened at an authorised dealer bank without disclosing the source of the funds deposited, and its operation remains subject to anti-money-laundering rules. Source 3
Five questions to ask before you sign
- Am I a contractor or an employee, and under which country's law is the contract?
- In what currency am I paid, and who sets the exchange rate?
- Through which channel does the money arrive, and who pays the fees?
- If an employer of record employs me, which one, and will I get a payslip from Nigeria?
- Will anyone ask me to pay for equipment or training? (If yes, walk away.)
This page describes the rules; it does not tell you what to do in your case. Rules change. If something here differs from what the official source says today, the source is right: write to hello@remotehunt.app and we will fix the page.
Sources (each opened on 4 November 2026)
- Nigeria Tax Act, 2025 (Act No. 7, Official Gazette Extraordinary, 26 June 2025), Federal Government of Nigeria gazette, copy hosted by Lagos State Internal Revenue Service
- Nigeria Tax Administration Act, 2025 (Act No. 5, Official Gazette Extraordinary No. 117), Federal Government of Nigeria gazette, copy hosted by Lagos State Internal Revenue Service
- Foreign Exchange Manual, 4th Edition (Memorandum 20 - Domiciliary Accounts), Central Bank of Nigeria, Trade & Exchange Department
- RemoteHunt index: live postings, counted hourly
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