Nigeria tax presence record
Nigeria’s presence route uses at least 183 days in a 12-month period, including annual leave or temporary absences.
Source reviewed
Find the Nigeria day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
| Rule | Key numbers | Official reference |
|---|---|---|
| Nigeria tax presence record | Recorded physical days · qualifying absences separate | Nigeria Revenue Service (OECD residency summary) ↗ |
Nigeria’s presence route uses at least 183 days in a 12-month period, including annual leave or temporary absences.
Source reviewed
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