What changes financially when you move to Nigeria?
Tick where your income comes from. You then see which rules Nigeria and the Netherlands apply to your situation: which country may tax you, which schemes exist and how you get insured. With the source, so you can check it yourself.
This applies to everyone who moves. Tick above what applies to you, and the rest will appear.
Which country may tax
Which part of your income may your new country of residence tax?
As a resident Nigeria taxes your income from everywhere
Since 1 January 2026 the Nigeria Tax Act 2025 applies. A resident's income is taxed in Nigeria, wherever it comes from, and whether or not you transfer it to Nigeria. Pension and annuity are included.
You're a resident if you have your domicile, a permanent place or your habitual abode in Nigeria, or substantial economic and family ties, or if you're there for at least 183 days in twelve months. So whoever goes to live in Nigeria is usually a resident straight away. Personal income tax is collected by the revenue service of the state where you live.
- in force
- 1 January 2026
- or at least
- 183 days in 12 months
Source: Nigeria Tax Act 2025 — section 12: a resident's income "chargeable to tax in Nigeria wherever they arise, and whether or not ... brought into or received in Nigeria"; section 4(2)(b): "any pension, annuity"; the definition of "resident individual"; section 203: in force on 1 January 2026 — checked on 2026-10-17
Read the whole storyHealth insurance
How do you get insured, and what do you pay for it?
In Nigeria every resident must have health insurance
Under the National Health Insurance Authority Act 2022 every resident of Nigeria must have health insurance.
Private insurance is allowed, as long as you also take part in your state's mandatory scheme. If you work as an employee, it runs through your employer: according to the NHIA the employer pays 10 percent of your basic salary and you 5 percent.
- section of the law
- section 14 NHIA Act 2022
Source: National Health Insurance Authority Act 2022, section 14, subsection 1 — "every person resident in Nigeria shall be required to obtain health insurance"; subsection 3: private health insurance is allowed, "provided such a person participates in any State mandated health scheme" — checked on 2026-10-17
Read the whole storyWhat the Netherlands doesn't let go of
Which Dutch obligation travels with you?
Your AOW build-up stops when you leave, repairing is possible within one year
Whoever goes to live outside the Netherlands is usually no longer insured for the AOW and the Anw. For every year you're not insured, you later get 2 percent less AOW.
This is about the build-up, not the payment. What you built up until you left stays. If you leave before your AOW age, every year until that age costs 2 percent. With voluntary insurance with the SVB you close the gap. For that you have one year from the moment you're no longer insured. That applies to each of a couple separately.
- reduction per uninsured year
- 2% of your AOW
- signing up for voluntary insurance
- within 1 year
Your Dutch basic insurance ends when you deregister
Your basic insurance stops on the day you deregister. Your new policy only starts once the insurer has accepted you.
Without the CAK there's no safety net. If you put off the insurance question until after the move, an insurer can refuse you or exclude things. So arrange your cover first, and only then take steps you can't undo. Make sure there's no day between the end date in the Netherlands and your first insured day.
Where this comes from: The treaty country list for healthcare (no CAK route) and the standing emigration rule that the Zvw ends on deregistration.
Read the whole storyThis is not tax advice
These are the rules that apply to your situation. What they add up to is not shown here. With Nigeria a tax treaty from 1991 helps, but not for everything: your AOW and a pension from government service may still be taxed by the Netherlands, an occupational pension from a pension fund is taxable only in Nigeria, and your annuity may be taxed by the Netherlands. Since 2026 Nigeria taxes a resident under the Nigeria Tax Act on income from everywhere, and credits the Dutch tax. There's no social security treaty: whoever goes alone gets the AOW for married people. And there's no CAK, while health insurance is mandatory in Nigeria. Which combination you have determines your net monthly income. Take this list to a tax adviser who knows both countries.
Still deciding between countries? Put the rules of two or three countries side by side
Then actually doing it
Knowing which rules apply is the first half. The second is applying them in time: in the right order, without missing a deadline, and with your documents at hand.
Every step on one list, free
Not ready to start yet? Then you get the departure checklist for Nigeria: every step in order, to print and tick off. With it, five mails in a week and a half about the pitfalls and the real costs. If the rules for Nigeria change, you'll hear about it. After that we ask once where your plans stand, and now and then we send one thing that fits your moment. No newsletter, and you can switch it off at any time.