Remote work has made it easier for Nigerians to earn from clients and companies across the world.

Today, a freelancer in Lagos can work for a company in the UK, a designer in Abuja can invoice a client in Canada, and a software developer in Port Harcourt can get paid by a business in Hong Kong.

As international work becomes more common, one question comes up more often:

Can the same income be taxed in two different countries?

The answer depends on whether Nigeria has a Double Taxation Agreement (DTA) with that country.

A Double Taxation Agreement is simply an agreement between two countries to prevent people and businesses from paying tax twice on the same income.

Without this type of agreement, you could end up paying tax where the income was earned and then pay tax again when you declare that same income in Nigeria.

To prevent this, Nigeria has signed Double Taxation Agreements with several countries. These agreements set out how certain types of income should be taxed and, in many cases, allow taxpayers to claim relief so they are not taxed twice on the same earnings.

Nigeria recently signed another Double Taxation Agreement with Hong Kong, a move expected to strengthen trade, investment and business relationships between both economies. The agreement is also intended to provide more certainty for businesses and individuals earning income across both jurisdictions.

What does this mean for freelancers and remote workers?

If you’re working with foreign clients, this doesn’t automatically mean you don’t have to pay tax in Nigeria.

It also doesn’t mean you’ll always pay tax in your client’s country.

Every situation depends on factors such as where the income was earned, the tax laws of both countries and whether a Double Taxation Agreement exists between them.

That’s why understanding your tax obligations is becoming increasingly important as more Nigerians work across borders.

Why record keeping matters

Whether you’re claiming tax relief under a treaty or simply declaring your income correctly, one thing remains the same.

You need good records.

Invoices, payment receipts, contracts and other supporting documents can make it much easier to explain where your income came from and whether any tax has already been paid elsewhere.

As more Nigerians earn globally, staying organised is no longer just good business practice. It’s becoming an important part of staying tax compliant.

LessaTax helps freelancers, remote workers and business owners organise their income, expenses and supporting documents throughout the year, making tax filing much easier when the time comes.

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