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Freelancer & Remote Worker Tax Guide
Upwork, Fiverr, Toptal, and working for foreign clients
No Employer = You File Your Own Tax
Foreign clients don't deduct Nigerian tax. You're responsible for filing.
Tax-Free Threshold
₦800,000/year
Filing Deadline
March 31
Exchange Rate
CBN Official Rate
Deductions
All Business Expenses
How do freelancers pay tax in Nigeria?
You file an annual self-assessment by March 31. Convert foreign income at CBN rates. Deduct all business expenses. Pay tax on the remainder above ₦800K.
Example:
Earning $2,000/month = ~₦3M/year. After ₦800K deductions and ₦800K threshold = ~₦1.4M taxable.
What You Can Deduct
✓Laptop and equipment
✓Software subscriptions
✓Internet/data costs
✓Co-working space fees
✓Training and courses
✓Professional memberships
✓Home office portion of rent
Common Mistakes to Avoid
- ✗Not filing at all (thinking foreign income is exempt)
- ✗Using parallel market rate instead of CBN rate
- ✗Not claiming work-from-home deductions
- ✗Missing the March 31 deadline
Key Deadlines
Annual Tax Return
Self-assessment for previous year
March 31
TIN Registration
Your NIN works as TIN
ASAP