FIRS

Tax Treaties

Tax Treaties

A treaty is a formal, written agreement between sovereign states or between states and international organizations. The type of tax treaty within the purview of the Federal Inland Revenue Service (FIRS) and domiciled in the Tax Policy and Legislation Department is the Avoidance of Double Taxation Agreement (ADTA).

Tabular Presentation of List of Countries having ADTA with Nigeria:

 

​​​​S/N​CountriesADTA TypeDate/Place of SigningDate of Entry into ForceEffective Date
1Nigeria – CanadaComprehensive4th August, 1992 in Abuja16th November, 19991st January, 2000
​2Nigeria – PakistanComprehensive10th October, 1989 in Lagos7th March, 1990​1st January 1991
3Nigeria –  BelgiumComprehensive20th November, 1989 in Brussels1stJanuary, 19901st January, 1991
4Nigeria –  FranceComprehensive27th February, 1990 in Paris2nd May 19911st January, 1992
5Nigeria –  RomaniaComprehensive21st July, 1992 in Abuja18th April, 19931st January, 1994
6Nigeria – NetherlandsComprehensive11th December, 1991 in Lagos9th December, 19921st January, 1993
7Nigeria – United KingdomComprehensive9th June, 1987 in London1st January,19881st January, 1989
8Nigeria – ChinaComprehensive15th April, 2005 in Abuja21st March, 20091st January, 2010
9Nigeria –  South AfricaComprehensive29th April, 2000 in Cape Town5th July, 20081st January, 2009
10Nigeria – ItalyAir & Shipping Agreement Only22nd February, 1976 in Lagos19771st January, 1978
11Nigeria-PhilippinesComprehensive30th September, 1987 in Manila18th August 20131st January, 2014
12Nigeria- CzechComprehensive31st August 1989 in Lagos2nd December, 19901st January, 1991
13Nigeria- SlovakiaComprehensive31st August 1989 in Lagos2nd December, 19901st January, 1991
14Nigeria-SingaporeComprehensive2nd August, 20171st November 2018​1st January 2019