Update - Tax Treaty between Hong Kong and Nigeria

The income tax treaty between Hong Kong and Nigeria was signed on 13 July 2026. The treaty is the first of its kind between the two jurisdictions.

Taxes Covered

The treaty covers Hong Kong profits tax, salaries tax, and property tax. It covers Nigerian personal income tax, companies income tax, petroleum profits tax, hydrocarbon tax, and capital gains tax.

Residence

If a person other than an individual is considered a resident of both Contracting Parties, the competent authorities will…