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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /7. Travel and subsistence / 7.1 Business travel expenses

7.1 Business travel expenses

Nigeria

7.1�� Business travel expenses

Business travel costs are generally not taxable on the employee in Nigeria

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2.1.4 Withholding obligation of employers

2.1.4 Tax basis

1.4 Other employer costs/subsidies

2.3.2 Attachment of earnings orders

9.3 Emiratisation

2.2.5 Québec health services fund

3.7 Performance-related bonuses

7.2 Relocation expenses

5.1 Employer registration

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

8.2 Income tax non-compliance

9.3 Work visas

Return of employees (ROE)

3.2 Stock options

2.1.6 Record keeping

2.2.3 National Insurance contributions

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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