Analysis
Insecurity: Defence, Development, and Duty, by Alabidun Shuaib AbdulRahman
Insecurity: Defence, Development, and Duty, by Alabidun Shuaib AbdulRahman
Last week, this column examined the need for Nigeria to go beyond the symbolic appointment of a Defence Minister and to embrace a more strategic, coherent and results‑oriented national security policy. With the Honourable Minister of Defence, General Christopher Gabwin Musa (rtd) now sworn in and formally at his desk, the expectations of Nigerians have understandably risen. Citizens are no longer satisfied with promises that go unfulfilled, rhetoric without measurable results, or military engagements that deliver ephemeral victories without sustainable impact. The scale of the challenge is immense, and to effectively confront insecurity in all its dimensions requires a realistic blueprint that is rooted in global experience but fully adapted to our domestic realities.
The current insecurity landscape in Nigeria is not confined to a single theatre of operation. It encompasses violent extremism in the Northeast involving Boko Haram and Islamic State West Africa Province (ISWAP) factions; widespread banditry and cattle rustling across the Northwest; mass kidnappings for ransom that have spread into Central and Southern states; maritime piracy and sea robbery; farmers‑herders clashes in the Middle Belt; and criminal syndicates operating along transport corridors. These threats are not isolated, and they share common vectors that exploit governance gaps, economic deprivation, porous borders, and community distrust of state institutions. The sheer breadth of this insecurity crisis has made it clear that conventional, ad hoc responses will not suffice. What Nigeria requires now is a comprehensive, intelligence‑driven approach that integrates defence, internal security, economic development, and community empowerment.
The experience of other countries that have confronted similar threats offers instructive lessons. Nations that have made progress in countering terrorism and organised crime have done so by strengthening intelligence structures, integrating technology into security operations, building trust with local communities, and coordinating interagency responses. The United Kingdom’s counter‑terrorism framework, known as CONTEST, was first developed in 2003 by Sir David Omand at the Home Office in response to the 2001 9/11 attacks. It has been revised in 2006, 2009, 2011, 2018, and most recently in July 2023 to address evolving threats. CONTEST’s four pillars — Prevent, Pursue, Protect and Prepare — aim to safeguard UK citizens and infrastructure. Between 2018 and 2023, nine terrorist attacks were declared in the UK, resulting in six deaths and about 20 injuries, while law enforcement agencies disrupted 39 late-stage terrorist plots before they could be executed. The Counter-Terrorism and Security Act 2019, introduced by then Home Secretary Sajid Javid and receiving Royal Assent on 12 February 2019, further strengthened UK powers at ports, borders, and in counter‑terrorism investigations. These measures reiterate the importance of intelligence integration and pre-emptive action, lessons highly relevant to Nigeria’s own security planning.
Spain’s experience with ETA (Euskadi Ta Askatasuna) provides another instructive example. ETA was responsible for hundreds of deaths over decades before declaring a definitive cessation of armed activity in 2011 and formally dissolving its structure in May 2018. French and Spanish security cooperation played a decisive role in degrading ETA’s networks throughout the 2000s and 2010s, alongside judicial and intelligence reforms after the 2004 Madrid train bombings. Historical estimates attribute between 830 and 857 killings to ETA, illustrating both the human cost of insurgency and the impact of sustained counter-terrorism measures led by state intelligence agencies. Spain’s Ministry of Interior and Counter-Terrorism Intelligence Centre continues to coordinate post-ETA security strategies, reflecting the necessity of ongoing vigilance even after apparent victories.
Saudi Arabia has also demonstrated the impact of a coordinated, high-level counter-terrorism approach. In 2005, the Kingdom hosted the first International Counter-Terrorism Conference in Riyadh, attended by over 55 countries, resulting in the establishment of the United Nations Counter-Terrorism Centre (UNCCT) with Saudi financial support of US$110 million to assist countries in combating terrorism. Further, in February 2014, King Abdullah issued a royal decree reinforcing counter-terrorism measures, stating that participation in extremist or terrorist activities would not be tolerated, reflecting a strong political commitment to national and global security. According to the Global Terrorism Index, Saudi Arabia’s terrorism impact score declined significantly over the past decade, demonstrating the effectiveness of combined intelligence, legislative, and operational measures.
The Global Terrorism Index (GTI), published annually by the Institute for Economics and Peace, provides a reliable benchmark for assessing global terrorism trends. The 2025 GTI reported that 66 countries recorded terrorist attacks in 2024, up from 58 the previous year, indicating the persistent and shifting nature of the threat. The Sahel region accounted for more than half of global terrorism-related deaths, while lone-wolf and extremist-inspired attacks increased in Western countries. These data underline that counter-terrorism outcomes depend on sustained political will, integrated agency action, and community engagement, lessons, again, that are directly applicable to Nigeria.
In Nigeria, security responses have frequently been reactive. Major operations are mounted after attacks have occurred, rather than through proactive disruption of networks and early interdiction of planned activities. To shift this paradigm, the Defence Ministry under General Christopher Gabwin Musa must prioritise the establishment of a National Intelligence Fusion Centre. Such a centre would integrate data from the military, police, Department of State Services, National Security Adviser’s office, customs, immigration, and digital surveillance units into a single analytic platform. This would enable real-time situational awareness, more accurate threat forecasting, and faster decision-making. A national counter-terrorism database accessible to all relevant agencies, with robust legal protections for privacy and civil liberties, would serve as the cornerstone of this integrated architecture.
Border security is another area where strategic emphasis must be placed. Many militant and criminal groups operating in Nigeria exploit porous borders with neighbouring countries. These transnational linkages facilitate the movement of fighters, weapons, contraband, and illicit funds. The Economic Community of West African States (ECOWAS) has recognised this regional dynamic and proposed a 5,000-member standby force to respond rapidly to insecurity across member states at an estimated first-year cost of $2.61 billion. Nigeria must not only support and participate in regional frameworks but must also strengthen its own border control mechanisms. Smart border technologies such as biometric identification systems, integrated customs and immigration databases, and joint patrols with neighbouring states would make significant inroads into restricting unauthorised movements. Additionally, aerial and satellite surveillance over key migratory and smuggling corridors would enhance the country’s ability to detect and intercept threats before they materialise. Stronger border security disrupts the flow of armed groups, weapons, and contraband while protecting economic zones and encouraging lawful trade.
A critical deficiency in Nigeria’s current security approach has been the disconnect between national forces and local communities. In areas affected by violent extremism and banditry, many communities feel abandoned or marginalised. This creates fertile ground for violent actors to gain influence by positioning themselves as protectors or providers of services. The rise of community security networks such as the Civilian Joint Task Force in the Northeast and Amotekun in the Southwest offers a promising model for localised engagement. These groups have provided valuable situational insights, early warning reporting, and rapid response capabilities. But their informal status limits their effectiveness. What is needed is a nationally coordinated framework that formally integrates community security structures into the broader security architecture, with clear legal status, standardised training, dedicated resources, and oversight mechanisms that ensure accountability and respect for human rights. Empowered, community-embedded security actors can act as force multipliers, strengthening the reach of formal security agencies and building trust between citizens and the state.
Technology must be at the heart of Nigeria’s future security efforts. Modern conflicts are increasingly shaped by information, surveillance, and real-time connectivity. Drones, Intelligence Surveillance and Reconnaissance (ISR) platforms, secure communication networks, and artificial intelligence tools for pattern detection can transform the operational footprint of security agencies. For a country with vast territories that are difficult to monitor through ground forces alone, investing in long-endurance drones and satellite imagery agreements would provide crucial surveillance coverage. Integrating AI-enabled systems to analyse movement patterns, social media signals, and financial flows linked to criminal networks can alert authorities to emerging threats before they materialise into attacks. These investments should be accompanied by specialised training for personnel to interpret and act on the data generated by these systems. In this way, technology amplifies human capacity and creates a more agile, responsive defence posture.
Civil-military relations also demand urgent attention like never before. The pattern of military engagements that yield high collateral damage or disregard human rights has undermined public confidence. Nigeria’s military must adopt what is often referred to in strategic circles as a “hearts and minds” approach. This means that operations should be conducted with strict adherence to the rule of law, with proactive measures to minimise harm to civilians, and with structured engagement mechanisms that involve traditional leaders, local influencers, and civil society organisations.
Socio-economic development must be integrated into the security agenda. One of the principal drivers of recruitment into violent groups is the lack of opportunity for youth. Unemployment remains high, especially in regions most affected by insecurity. If young people have little access to quality education, job opportunities, or even a sense of hope for the future, the appeal of violent groups offering financial incentives and a sense of belonging increases. Therefore, national security policy must be coordinated with economic planning. Ministries of Defence, Interior, Youth Development, Finance, and regional development agencies must work with the private sector to design vocational training programmes, micro-enterprise support schemes, agricultural revitalisation initiatives, and infrastructure projects that create sustainable livelihoods in vulnerable communities. Security will not be sustainable where economic despair persists.
Transparency and accountability in the security sector are also essential. Nigerians are weary of high defence budgets that appear disconnected from tangible results. Defence spending must be accompanied by transparent reporting, independent oversight, and measurable performance outcomes. The creation of parliamentary defence committees with access to classified expenditure details has precedent in mature democracies and can be adapted to Nigeria’s context. Civil society organisations, human rights bodies, and the media must be permitted, within legal frameworks, to scrutinise defence policies and operations. When citizens see that resources are managed responsibly and that abuses are addressed decisively, trust in the security apparatus increases, and cooperation improves.
Nigeria’s role in regional security cooperation cannot be overstated. The threats that afflict the country are not confined to its borders. Maritime piracy in the Gulf of Guinea, cross-border banditry, extremist networks with regional affiliates, and smuggling syndicates operate across national frontiers. Nigeria must lead, not only in rhetoric but in structured collaborative action through regional bodies such as ECOWAS and the African Union. Joint training programmes, intelligence sharing agreements, coordinated patrols, and unified response protocols can dramatically improve collective capacity to deal with transnational threats. However, such cooperation must be accompanied by clear understanding of command responsibilities, funding mechanisms, and the primacy of human rights in operational engagements.
Within the next twelve to twenty-four months, a well-executed security blueprint based on the principles outlined can deliver measurable improvements. Reduced terror-related fatalities, fewer mass kidnappings, restored confidence in security forces, and renewed economic activity in previously conflict-impacted areas would serve as tangible indicators of progress. Most importantly, strengthened cooperation between federal and state security agencies and enhanced trust with communities will lay the foundation for longer-term stability.
Nigeria stands at a crossroads. The Defence Ministry now has the opportunity to transform the nation’s security architecture, not through isolated campaigns or fleeting headlines, but through a sustained, integrated, people-centred strategy. Ending insecurity in Nigeria is not merely a Defence Ministry task. It is a national imperative that demands political will, inter-governmental coordination, community partnership, and structural reform. The people of this country deserve not merely promises but results. It is time for leadership that does more than respond to insecurity; it is time for leadership that contains, mitigates, and ultimately overcomes it. Nigeria’s future depends on it.
Analysis
Is Nasir El-Rufai on the Peril? By Alabidun Shuaib AbdulRahman
Is Nasir El-Rufai on the Peril? By Alabidun Shuaib AbdulRahman
There is something almost Shakespearean about the current phase of Nasir Ahmad El-Rufai’s political journey. Once firmly lodged within Nigeria’s innermost corridors of power, the former governor of Kaduna State now finds himself navigating choppy waters—estranged from elements of the establishment he helped midwife, locked in public disagreements with former allies, and increasingly defined by sharp media interventions rather than executive authority. The question therefore suggests itself with urgency: is Nasir El-Rufai on the peril, politically speaking, or merely repositioning for another audacious ascent?
To answer that, one must first understand the architecture of his rise. El-Rufai has always thrived at the intersection of intellect and insurgency. From his days as Director-General of the Bureau of Public Enterprises to his tenure as Minister of the Federal Capital Territory between 2003 and 2007, he cultivated the persona of a reformer unafraid of entrenched interests. In Abuja, he enforced the capital’s master plan with relentless precision, demolishing structures deemed illegal and digitising land administration through the Abuja Geographic Information System. Admirers saw courage; critics saw cold technocracy. But none doubted his influence.
His political resurrection after years in relative exile was equally strategic. As a central figure in the coalition that birthed the All Progressives Congress in 2013, El-Rufai demonstrated both tactical patience and elite networking. The APC’s 2015 victory was not merely a partisan turnover; it was a reconfiguration of Nigeria’s power map. In securing the governorship of Kaduna State that same year, El-Rufai transitioned from federal reform czar to subnational executive with a mandate to replicate structural transformation.
Kaduna was never going to be an easy laboratory. With its near parity of Muslim and Christian populations and a history of sectarian volatility, governance required not only administrative efficiency but also delicate social navigation. El-Rufai chose the path he knew best—structural reform. He implemented a Treasury Single Account to streamline finances, overhauled the civil service, and embarked on sweeping education reforms that culminated in the disengagement of more than 20,000 primary school teachers who failed competency tests. The state borrowed heavily for infrastructure, betting that long-term growth would justify short-term fiscal strain.
To his supporters, these were acts of bold leadership in a polity allergic to tough decisions. To his critics, they revealed a governor more comfortable with spreadsheets than sentiments. Southern Kaduna’s recurrent violence further complicated his record. His insistence on framing the crisis largely as criminality rather than ethno-religious persecution was analytically defensible in some respects, yet politically combustible. Perception hardened into distrust among segments of the population who felt unseen and unheard.
Even so, he secured re-election in 2019, proof that reform and controversy can coexist in Nigeria’s electoral calculus. But it was the transition from governor to elder statesman that has proven most perilous.
El-Rufai entered the 2023 political season as a visible ally of President Bola Tinubu during the APC primaries. His intellectual heft and northern pedigree positioned him as a bridge-builder within the party’s power arithmetic. When Tinubu won the presidency, many assumed El-Rufai would feature prominently in the new administration. His nomination as a minister appeared to confirm that trajectory until the Senate declined to confirm him, reportedly citing security concerns.
In Nigerian politics, symbolism often outweighs substance. The rejection was more than procedural; it signalled a rupture. For a politician accustomed to shaping events rather than reacting to them, the development marked a subtle but unmistakable shift from insider to outsider. Since then, his public commentary has grown more pointed. He has questioned the direction of the ruling party, hinted at betrayals, and portrayed himself as a custodian of principles sidelined by expediency.
Is this evidence of peril or repositioning?
There are at least three dimensions to consider. The first is institutional. El-Rufai no longer controls a state apparatus. Without the leverage of executive office, influence must be exerted through persuasion, coalition-building and narrative framing. This transition is difficult for leaders whose authority was reinforced by command structures. His recent media engagements which implies candid, combative and occasionally accusatory suggest a man recalibrating his tools.
The second dimension is relational. Politics is sustained by networks, and networks are sustained by trust. Reports of mistrusts between El-Rufai and key federal figures, as well as friction with his successor in Kaduna, complicate his positioning. In Kaduna, reviews of past contracts and policies have cast shadows backward, feeding narratives of vendetta on both sides. At the federal level, silence has often met his critiques, a strategy that can either isolate a critic or amplify him, depending on public mood.
The third dimension is strategic. Nigeria’s political elite operates in long cycles. Conversations about 2027 are already underway in quiet rooms. El-Rufai’s national profile, intellectual agility and northern base make him a potential factor in any future coalition calculus. His current dissent may therefore be less about grievance and more about differentiation—an effort to craft an identity distinct from a government facing economic and security headwinds.
Yet peril remains a real possibility. Nigeria’s political memory can be unforgiving. Leaders who overplay their hand risk alienation from both establishment and grassroots. If El-Rufai’s critiques are perceived as personal vendetta rather than principled dissent, his moral capital may erode. Moreover, the electorate has grown increasingly wary of elite quarrels that appear disconnected from everyday hardship. A politician who once sold reform as necessity must now demonstrate empathy as convincingly as efficiency.
Still, history suggests that El-Rufai has often converted adversity into opportunity. After leaving the Obasanjo administration under clouds of controversy, he returned stronger within a new coalition. After early resistance in Kaduna, he consolidated his authority and reshaped the state’s administrative culture. His career has been punctuated by phases of apparent crisis followed by strategic resurgence.
The deeper question may not be whether he is on the peril, but whether Nigeria’s political environment can accommodate his style of engagement. El-Rufai thrives on intellectual contestation and structural overhaul. He is less adept at the slow, conciliatory art of consensus politics. In a federation where legitimacy often rests on accommodation as much as achievement, this imbalance can be costly.
There is also the matter of narrative control. El-Rufai has long been his own chief spokesman, deploying social media and interviews with precision. In the absence of political office as he is currently, narrative becomes power. His recent outbursts once again keep him in the national conversation. Silence would have signified retreat.
So, is Nasir El-Rufai on the peril? The answer is layered. Institutionally, yes—he stands as an outsider in the power structure he once influenced. Relationally, yes—alliances appear strained and rivalries sharpened. Strategically, however, peril can be prelude. In politics, moments of vulnerability often precede recalibration and El-Rufai has always been a master of that.
Ultimately, El-Rufai’s future will hinge on whether he can transform dissent into constructive coalition-building. If he remains defined by grievance, the peril may deepen into isolation. If he channels critique into a broader vision that resonates beyond elite circles, the current turbulence could become a staging ground.
For now, he occupies an ambiguous space: not dethroned, not enthroned; neither silenced nor fully embraced. In that ambiguity lies both danger and possibility. Nasir El-Rufai has built a career on defying expectations. Whether this chapter marks decline or reinvention will depend less on his adversaries than on his capacity to balance conviction with conciliation.
The peril, if it exists, is not merely political. It is existential—the risk that a man defined by reform and combat may struggle in an era demanding reconciliation and breadth. But in Nigeria’s ever-shifting theatre of power, yesterday’s peril can become tomorrow’s platform.
Alabidun is a media practitioner and can be reached via alabidungoldenson@gmail.com
Analysis
Nigeria – US Defence Cooperation: A Reflection from the Diaspora, by Boniface Ihiasota
Nigeria – US Defence Cooperation: A Reflection from the Diaspora, by Boniface Ihiasota
The defence relationship between Nigeria and the United States represents one of the most complex and consequential aspects of Nigeria’s foreign policy in the 21st century. Rooted in decades of military engagement, training, strategic dialogue, intelligence sharing, and equipment acquisition, this partnership reflects shared interests in regional stability, combating violent extremism, and strengthening military institutions. For many in the Nigerian diaspora, this cooperation carries both hopes for enhanced security at home and concerns about sovereignty, national strategy, and the implications of external influence.
At its core, Nigeria-US defence cooperation has evolved from traditional military diplomacy to a more multi-faceted, operational collaboration. Since the early 2000s, the United States has provided sustained security sector assistance to Nigeria. According to U.S. government data, more than $232 million in security support was delivered between 2000 and 2021, with notifications of $593 million in Foreign Military Sales and approximately $305 million in direct commercial defence sales to support counter-terrorism, border security, and professionalization of the Nigerian Armed Forces. In 2022 the U.S. announced nearly $997 million in a major foreign military sale that included attack helicopters and associated training as part of long-term capability enhancement.
In practical terms, the partnership nurtures capacity building, professional military education, and logistics cooperation. Both nations have exchanged senior military leaders and engaged in joint strategic dialogues to align responses to shared threats. Nigerian defence officials and U.S. counterparts have regularly convened to strengthen frameworks for cooperation, reaffirming commitments to respect Nigeria’s sovereignty while leveraging U.S. technical expertise.
As insecurity in Nigeria has worsened, especially with the prolonged insurgency of Boko Haram and the Islamic State West Africa Province (ISWAP) as well as rising banditry and extremist violence, the practical aspects of the partnership have taken on heightened urgency. Recent developments illustrate this vividly. In early 2026, Nigeria formally invited additional U.S. military support for training, intelligence sharing, and technical assistance. Nigeria’s Defence Headquarters on Monday confirmed the arrival of about 100 U.S. military personnel and equipment at Bauchi, with planned joint training exercises aimed at enhancing Nigerian troops’ capacity to detect and neutralize extremist groups. Local authorities clarified that the U.S. personnel serve in advisory and training roles, under Nigerian command, in line with bilateral agreements and respect for Nigerian sovereignty.
In neighboring Abuja and among diaspora communities, these movements sparked broad discussions about what external military involvement means for Nigeria’s autonomy and long-term security strategy. Advocacy groups like Citizens for Strategic Defence Cooperation have publicly endorsed the expanded partnership while stressing that it does not erode Nigeria’s sovereignty. They describe the engagement as “measured and strategic,” focused on capacity building, intelligence systems, and joint problem-solving rather than occupation or direct combat.
Beyond boots on the ground, the United States has engaged Nigeria in targeted counter-terrorism operations. In late 2025, the U.S. carried out airstrikes against Islamic State-linked camps in northwest Nigeria with Nigerian approval, employing precision guided munitions through U.S. Africa Command (AFRICOM) platforms. These strikes were designed to disrupt militant networks operating from Sahel corridors and were followed by coordinated intelligence sharing.
Still, the defence cooperation is not without controversy. In the diaspora, commentary reflects a spectrum of views: from optimism about the gains in confronting violent extremism to unease about foreign intervention and the framing of Nigeria’s internal conflicts in international discourse. Former U.S. statements by political leaders, including those linking Nigeria’s actions to religious persecution or threatening aid cuts, have sometimes strained diplomatic goodwill, prompting the Nigerian government to clarify its position and reject broad characterizations of the security situation.
Nonetheless, there are tangible operational outcomes that diaspora stakeholders often highlight as evidence of positive cooperation. Enhanced intelligence sharing has contributed to improved situational awareness for Nigerian forces during operations like Operation Hadin Kai in the North East and Operation Fasan Yamma in the northwest. The timely delivery of military hardware — including drones, helicopters, spare parts, and support systems — pledged by the U.S. demonstrates a sustained material investment in Nigeria’s defence architecture.
For many Nigerians abroad, this partnership epitomizes the balancing act between external support and internal agency. On one hand, there is recognition that no nation is an island in confronting transnational threats. On the other, there is a persistent call for transparency, accountability, and strategies that prioritize civilian protection and national ownership of security frameworks.
In conclusion, Nigeria–U.S. defence cooperation is a nuanced, evolving relationship rooted in shared interests and longstanding military engagement. While it brings considerable resources, training, and strategic depth to Nigeria’s fight against violent extremism, it also requires careful navigation of national interests, sovereignty considerations, and public perceptions — both at home and within the vibrant Nigerian diaspora. Ensuring that this cooperation yields tangible security improvements without undermining national autonomy remains a shared challenge for both nations.
Analysis
Nigeria’s Tax Reforms and the Diaspora, by Boniface Ihiasota
Nigeria’s Tax Reforms and the Diaspora, by Boniface Ihiasota
For Nigerians living abroad, tax policy at home has often felt distant, until the recent overhaul of Nigeria’s tax framework brought it sharply into focus. The passage of the Nigeria Tax Act, which took effect from January 1, 2026, triggered anxiety across diaspora communities, fuelled largely by fears that earnings abroad or personal remittances would now attract Nigerian tax. A closer reading of the reforms, however, shows that Nigeria is not charting a radical or punitive course against its diaspora. Instead, it is aligning more closely with internationally accepted principles of taxation based on residency and income source.
At the heart of the reform is a clearer definition of tax residency. Under the new framework, individuals who spend 183 days or more within Nigeria over a 12-month period, or who maintain a permanent home or substantial economic ties in the country, are considered tax residents. Only such residents are liable to tax on their worldwide income. Nigerians who live and work abroad and do not meet these conditions remain non-residents and are taxable in Nigeria only on income sourced within the country. This distinction is critical because it dispels the widespread notion that citizenship alone now triggers tax liability.
The Federal Government, through the Presidential Fiscal Policy and Tax Reforms Committee, has repeatedly clarified that income earned abroad by non-resident Nigerians is not subject to Nigerian tax, even when such income is remitted home. Remittances sent to family members for upkeep, education, healthcare or personal support are not classified as taxable income. This position is particularly significant given that Nigeria received an estimated $20.5 billion in diaspora remittances in 2023, according to World Bank data, making it one of Africa’s largest recipients. Taxing such flows would not only have been impractical but economically counterproductive.
When viewed in a global context, Nigeria’s approach is far from unusual. Most countries operate either a residence-based or source-based tax system. In the United Kingdom, for instance, non-residents are taxed only on UK-sourced income, such as rental income from property located in Britain. Canada applies similar rules, taxing non-residents only on income earned within Canada, while residents are taxed on worldwide income. China also follows a residency threshold of 183 days, beyond which global income becomes taxable. Nigeria’s reforms fit squarely within this international pattern.
Only a handful of countries take a different approach. The United States is the most prominent example, taxing citizens on their worldwide income regardless of where they live. U.S. citizens abroad are required to file annual tax returns and comply with foreign account reporting rules, though credits and exclusions exist to mitigate double taxation. Eritrea operates a similar system, levying a two per cent diaspora tax on its citizens overseas. Nigeria has explicitly rejected this model, opting instead for a system that balances revenue generation with global mobility and fairness.
Where tax obligations do arise for Nigerians in the diaspora is in relation to Nigerian-sourced income. Rental income from property in Abuja or Lagos, dividends from Nigerian companies, or profits from businesses operating within Nigeria remain taxable, regardless of where the individual resides. In many cases, such taxes are collected through withholding mechanisms and treated as final, reducing administrative burdens on non-residents. This is consistent with global practice and reflects the principle that income should be taxed where economic value is created.
The reforms also strengthen Nigeria’s use of Double Taxation Agreements, which the country has signed with several nations including the United Kingdom, Canada, China and South Africa. These treaties are designed to prevent the same income from being taxed twice and to provide clarity on taxing rights between countries. For Nigerians abroad who may still qualify as tax residents due to time spent at home or strong economic ties, these agreements offer essential safeguards.
Beyond individual taxation, the reforms signal a broader shift in Nigeria’s fiscal strategy. By simplifying tax laws, adjusting personal income tax thresholds and expanding digital compliance systems, the government aims to widen the tax net without placing undue pressure on vulnerable groups or discouraging diaspora engagement. For Nigerians abroad, this clarity matters. Many invest in property, startups and family enterprises back home, and uncertainty around taxation has long been a deterrent.
Ultimately, the significance of Nigeria’s tax reforms for the diaspora lies not in new burdens, but in clearer rules. They reaffirm that Nigerians abroad are not taxed simply for being Nigerian, nor for supporting families at home. Instead, tax obligations are tied to presence, economic activity and income source, in line with global norms. For a country whose diaspora plays a vital role in economic stability and development, this alignment is not just sensible policy, but a necessary reassurance.
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