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ARTICLE · 12 NOVEMBER 2025

Permanent Establishment In Nigeria

Balogun Harold Legal
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The Nigeria Tax Act 2025 has clarified and expanded the legal definition of permanent establishment and the rules regarding the attribution of income and profits to a permanent establishment.

NigeriaTax
Olubunmi Abayomi-Olukunle
Olubunmi Abayomi-Olukunle
Adekunle Adewale
Adekunle Adewale

The Nigeria Tax Act 2025 has clarified and expanded the legal definition of permanent establishment and the rules regarding the attribution of income and profits to a permanent establishment. Under the Nigeria Tax Act 2025, a permanent establishment is the taxable presence of a non-resident person in Nigeria. A non-resident person is deemed to have a permanent establishment in Nigeria where it:

  1. Maintains a fixed place in Nigeria through which its business is wholly or partly carried on, or which is at its disposal for business purposes.
  2. Operates a trade or business through an agent or representative in Nigeria who is authorised to act on its behalf or on behalf of connected persons.

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