International treaty

Nigeria: tax treaties

Tax treaties and related documents between the UK and Nigeria.


1987 Nigeria-UK Double Taxation Agreement - in force

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The Double Taxation Agreement entered into force on 27 December 1987.

It is effective in Nigeria from 1 January 1988 and in the UK from:

  • 1 April 1988 for Corporation Tax
  • 6 April 1988 for Income Tax and Capital Gains Tax
Published 5 February 2007