Working in Nigeria as a French National: Work Authorisation, Pay, Tax and Contributions

In Nigeria, a foreigner’s right to work depends on a chain of authorisations. According to the Nigeria Immigration Service (NIS), the sponsoring employer must first obtain approval of an expatriate quota from the Ministry of Interior or the Comptroller General of Immigration. The candidate then receives a visa authorisation letter, enters on a STR (Subject to Regularization) type visa and then regularises their situation by applying for the CERPAC, generally within about 90 days of arrival.

Work remains limited to the employer that obtained the quota: a change of employer requires a new approval and a new procedure. Business visas (F4A, F4B, F4C) authorise professional visits and cannot be converted into a work permit from within Nigeria. For a short assignment, a six-month temporary work permit, non-renewable, exists for specialised work (NIS). France Diplomatie (the French foreign ministry) adds that the authorities may refuse to extend a visa or to change its category after entry: the right visa must therefore be chosen before departure.

• Before departure: the visa application is built on the Nigerian immigration portal and filed at the OIS centre in Paris, with a passport valid for at least six months after the return date (France Diplomatie).
• On arrival: electronic arrival and departure card, then a medical examination and biometrics as part of the CERPAC application.
• CERPAC: residence and alien’s card required beyond 56 days; USD 2,000 for a foreign employee (NIS). The NIS indicates a validity of up to two years, renewable as long as the employer’s quota and the contract remain valid, and linked permits for dependants.
• Timelines: the NIS pages consulted give no processing time for the quota; ask the immigration service and the employer before setting a start date.

See also the guide to living in Nigeria for the family’s settling-in procedures.

The national minimum wage is NGN 70,000 a month. It was announced by the President of the Republic on 18 July 2024, after negotiation with the trade union confederations, following an increase from the previous offer of NGN 62,000, with a commitment to review it after three years instead of five (Presidency of the Republic). This national floor does not reflect the pay of an expatriate manager, generally negotiated in foreign currency or as a package with housing, a vehicle, security and health cover.

No official pay scale by occupation was consulted: the pay level is set in the contract and compared with the employer, taking into account the naira exchange rate, which is very volatile, shown in the “Economic reference points” block above. The employment contract is drawn up in writing and specifies the duration, the assignment, the pay, the currency of payment, health cover, leave and the cost of repatriation. For an employee sent by a French employer, the page on seconded or expat helps you choose the status.

The 2025 tax reform (Nigeria Tax Act) frames income tax. According to the National Assembly Library Trust Fund, annual incomes of NGN 800,000 or less are exempt, and annual rent gives entitlement to a 20% relief, capped at NGN 500,000. The tax authorities indicate that the first band of NGN 800,000 is taxed at 0% and that the following bands are taxed at 15% to 25%; the thresholds are set out in the fourth schedule of the law. Employees are taxed by withholding (PAYE): the employer pays it over by the 10th of the following month at the latest and files annual returns before 31 January; self-employed people file before 31 March (Niger State tax authority, which describes these rules).

The France-Nigeria tax treaty, signed in Paris on 27 February 1990 and in force since 2 May 1991, avoids double taxation. Its Article 15 provides that salaries are taxable in the State where the employment is exercised; an employee who stays less than 183 days in any twelve-month period, paid by a non-resident employer and with no cost borne by a local permanent establishment, is taxable only in their State of residence. For France, Article 23 provides a tax credit equal to the corresponding French tax for other income. Tax residence is determined under Article 4 (permanent home, centre of vital interests). Consulting the text on impots.gouv.fr and individual advice remain necessary for a specific situation.

The CLEISS (the French liaison centre for international social security) lists no social security agreement between France and Nigeria. An employee seconded by their French employer therefore remains affiliated to the French scheme for 3 years, renewable once (6 years in total), with French contributions paid as if they were working in France; local contributions may remain due (CLEISS). Care is reimbursed within the limit of French tariffs, on paid invoices and form S 3125c. See the page on healthcare reimbursement in Nigeria.

On the local side, the National Pension Commission indicates a minimum rate of 18% of monthly emoluments (10% for the employer, 8% for the employee) and specifies that foreigners working in Nigeria are not required by law to take part, but may do so voluntarily. The national health insurance scheme (NHIA) is aimed at Nigerians and legal residents; it does not replace international insurance (see healthcare system). A self-employed person must hold a permit authorising them to practise: a business visa does not give the right to work, and setting up a company with foreign shareholders follows specific rules to be checked with the Nigerian authorities. The CFE (Caisse des Français de l’étranger, the French social security fund for French nationals abroad) remains a voluntary solution: see the guide to the CFE.

The NIS pages consulted describe the categories of business and work visas, with no category dedicated to remote work or digital nomadism. A French national working remotely for a foreign employer from Nigeria therefore asks the immigration service which visa category suits the planned duration: the business visa does not give the right to work and cannot be converted into a work permit on the spot. For tax purposes, the length of presence (183 days under the treaty) and residence within the meaning of Article 4 determine the State of taxation; health insurance is chosen according to the page on digital nomad insurance.

The currency is the naira (NGN). France Diplomatie recalls that the French Development Agency has committed 2.5 billion euros in Nigeria since 2010, mainly in the form of loans, with three priorities: economic diversification, a low-carbon energy transition and sustainable agriculture for food security. During the visit of the junior minister in April 2021, the logistics, banking, energy, agri-food and infrastructure sectors were cited for investment.

The outlook depends on the implementation of the tax reform, the stability of the currency and the security situation described by France Diplomatie; the growth, inflation and unemployment indicators are updated in the “Economic reference points” block. Before accepting a post, it is useful to reread the information in the Nigeria country guide and to ask the employer about the security and health measures provided for in the contract.