ICANTaxationPersonal Income Tax: Employment Income2025

The employment income of a person is deemed to be derived from Nigeria where:

AThe employer is resident abroad and payment is made abroad
BThe duties of the employment are wholly performed outside Nigeria
CThe duties of the employment are wholly or partly performed in NigeriaCORRECT
DThe employee holds a Nigerian passport
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Why the answer is C, and why the others tempt you.
Employment income is Nigerian-source where the duties are performed in Nigeria, or where the employer is in Nigeria, unless the remuneration is liable to tax in another country under a double taxation treaty and the employee spends fewer than 183 days in Nigeria.
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