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Analysis

Insecurity: Defence, Development, and Duty, by Alabidun Shuaib AbdulRahman

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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.

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Analysis

Why Always Rivers State? By Alabidun Shuaib AbdulRahman

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Why Always Rivers State? By Alabidun Shuaib AbdulRahman

 

Why is it always Rivers State? The question no longer sounds rhetorical. It has become a recurring reflection whenever Nigeria’s democracy appears strained, its institutions weakened, or its constitutional boundaries tested. Since the return to civil rule in 1999, Rivers State has repeatedly found itself at the centre of political crises that transcend ordinary electoral competition. What distinguishes Rivers is not merely the frequency of conflict, but the intensity, longevity and national implications of those crises. From succession battles to legislative breakdowns and federal intervention, the state has functioned as a pressure point where the contradictions of Nigerian democracy are most vividly exposed.

 

Rivers State’s peculiar trajectory cannot be understood without acknowledging its strategic importance within Nigeria’s political economy. As one of the core oil-producing states in the Niger Delta, Rivers hosts major petroleum assets that are critical to national revenue generation. Control of the state government therefore carries implications that extend far beyond its borders. Political office in Rivers confers access to enormous fiscal allocations, discretionary power over contracts and appointments, and leverage within national party structures. In a political system where state power is often personalised and monetised, such advantages raise the stakes of political competition to extraordinary levels.

 

From the onset of the Fourth Republic, these dynamics shaped the character of politics in Rivers. Peter Odili’s administration, which ran from 1999 to 2007, coincided with Nigeria’s democratic reawakening after prolonged military rule. His government helped stabilise civilian authority in the state and strengthened the Peoples Democratic Party’s dominance. Yet it also entrenched a culture of elite patronage that blurred the line between party loyalty and state ownership. Power became concentrated around the executive, while institutions that should have acted as counterweights remained weak. By the time Odili left office, Rivers politics had developed a reputation for fierce internal rivalry masked by outward party unity.

 

The crisis surrounding the 2007 governorship election revealed the fragility beneath that surface. Celestine Omehia’s short-lived tenure, terminated by a Supreme Court judgment that installed Chibuike Rotimi Amaechi on 25 October 2007, underscored how political outcomes in Rivers were increasingly determined by judicial intervention and party machinations rather than popular participation. While the court’s ruling was constitutionally grounded, it reinforced public perceptions that voters were peripheral actors in a system dominated by elite bargaining.

 

Amaechi’s eight years in office were among the most turbulent in the state’s history. Initially a key figure within the PDP, he later became a leading opposition voice against the party’s national leadership, particularly during the administration of President Goodluck Jonathan. His defection to the All Progressives Congress ahead of the 2015 elections transformed Rivers into a frontline state in Nigeria’s emerging two-party contest. Elections during this period were marked by violence, legal disputes and allegations of widespread irregularities. Rather than strengthening democratic norms, political competition in Rivers became increasingly militarised and litigious.

 

The ascension of Nyesom Wike to the governorship in 2015 represented both continuity and escalation. A former ally of Amaechi who became his fiercest rival, Wike governed with an assertive style that left little room for dissent. His administration pursued ambitious infrastructure projects and positioned Rivers as a visible development hub in the South-South. However, these achievements existed alongside an aggressive consolidation of political control. Party structures, legislative independence and local government autonomy were subordinated to the governor’s authority. Politics in Rivers became highly personalised, with loyalty to the executive serving as the principal currency of survival.

 

By the end of his second term in 2023, Wike had transcended state politics. His influence within the PDP and later his alignment with President Bola Tinubu elevated him into the national power equation. This context made the question of succession in Rivers unusually consequential. The emergence of Siminalayi Fubara as governor following the March 2023 election was widely interpreted as an extension of Wike’s political will. Fubara’s victory, secured with over 300,000 votes, appeared to confirm the durability of that arrangement.

 

Yet, Rivers’ history suggested that such successions are rarely seamless. Within months of assuming office, Fubara’s relationship with his predecessor deteriorated sharply. Disagreements over appointments, control of party structures and the autonomy of the executive quickly escalated. By October 2023, the conflict had spilled into the open, culminating in the burning of the Rivers State House of Assembly complex on 29 October. The symbolism of that event was unmistakable: the physical destruction of the legislature mirrored the collapse of constitutional order in the state.

 

What followed was an unprecedented institutional crisis. The Rivers State House of Assembly split into rival factions, each claiming legitimacy and producing contradictory resolutions. Impeachment proceedings were initiated and countered. Court orders multiplied, often conflicting, while governance ground to a halt. For months, Rivers effectively operated without a coherent legislative authority. This paralysis was not rooted in ideological disagreement or policy failure but in a struggle over political supremacy between a sitting governor and a former one determined to retain influence.

 

The depth of the crisis prompted federal intervention. On 18 March 2025, President Bola Tinubu declared a state of emergency in Rivers State, suspending the governor, his deputy and the entire House of Assembly for six months and appointing a sole administrator. The federal government cited political paralysis and threats to oil infrastructure, including incidents of pipeline vandalism, as justification. The National Assembly endorsed the proclamation, giving it legal force despite intense public debate.

 

This intervention marked a watershed moment in Nigeria’s post-1999 constitutional practice. Unlike previous emergency declarations, particularly the 2013 emergency in the northeast, the Rivers action involved the suspension of elected officials. Legal scholars and civil society organisations questioned its constitutional basis, noting that the 1999 Constitution outlines specific procedures for removing governors and legislators. The episode exposed unresolved ambiguities within Nigeria’s federal system and demonstrated how state-level political breakdowns can invite sweeping federal responses.

 

When the emergency rule was lifted in September 2025 and the suspended officials reinstated, Rivers returned to civilian governance, but the episode left enduring scars. Institutional credibility had been damaged, public confidence weakened and constitutional norms tested. The crisis projected the extent to which Rivers’ political instability had moved beyond internal party disputes to become a national concern.

 

The persistence of crisis in Rivers is not coincidental. It reflects structural weaknesses embedded within Nigeria’s democratic framework. The concentration of economic resources elevates political competition into a zero-sum contest. Godfatherism distorts succession, turning governance into a continuation of private power struggles. Political parties function less as democratic platforms and more as instruments of elite control. Legislatures and courts, rather than serving as independent arbiters, are drawn into factional battles. In such an environment, stability becomes fragile and crisis recurrent.

 

The consequences for governance are profound. Political paralysis disrupts budgetary processes, delays development projects and diverts attention from pressing social challenges. Despite its wealth, Rivers continues to struggle with unemployment, environmental degradation and infrastructural gaps. Citizens bear the cost of elite conflict through weakened service delivery and diminished trust in democratic institutions.

 

Why, then, does it always seem to be Rivers State? Because Rivers has become a concentrated expression of Nigeria’s unresolved democratic contradictions. It is a state where economic abundance coexists with institutional fragility, where political power is personalised, and where succession is treated as conquest rather than continuity. Until these underlying conditions change, Rivers will continue to oscillate between governance and crisis.

 

The lesson Rivers offers Nigeria is sobering. Democracy cannot be sustained by elections alone. Without strong institutions, internal party democracy and a political culture that respects constitutional boundaries, electoral victories become triggers for conflict rather than mandates for governance. Rivers State stands as a reminder that when politics is reduced to personal dominance, instability becomes inevitable. Until the structures that reward godfatherism and weaken institutions are dismantled, the question will persist, echoing across election cycles and administrations: why is it always Rivers State?

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Analysis

Abroad and the Mirage of Greener Pastures, by Alabidun Shuaib AbdulRahman 

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Abroad and the Mirage of Greener Pastures, by Alabidun Shuaib AbdulRahman

 

For many Nigerians, the idea of leaving the country in search of greener pastures has evolved from a personal aspiration into a collective obsession. It is discussed in living rooms, amplified on social media and often framed as the ultimate proof of success. Yet, beneath this powerful narrative lies a far more complex and troubling reality. The migration journey of many Nigerians abroad has increasingly become a cycle defined by delusion, deportation and depression, exposing not only the personal costs of mass emigration but also the structural failures that continue to make Nigeria unattractive to its own citizens.

 

The delusion begins with the belief that crossing Nigeria’s borders is a guaranteed escape from hardship. Economic instability, high youth unemployment, currency depreciation, insecurity and declining public services have made life at home feel suffocating for many. According to national labour data in recent years, millions of young Nigerians remain unemployed or underemployed, surviving on informal work with little security. In such an environment, the stories of Nigerians “making it” abroad often exaggerated and selectively told. Social media reinforces this illusion, projecting curated images of success while concealing years of struggle, legal uncertainty and social isolation. Migration, therefore, becomes less a carefully planned economic decision and more a desperate gamble.

 

What is often ignored is the reality that destination countries are no longer welcoming in the way they once were. Immigration systems across Europe, North America and parts of the Middle East have grown increasingly restrictive over the last decade. Entry visas are harder to obtain, asylum thresholds are higher, and undocumented migrants face swift enforcement. Many Nigerians, unable to meet legal migration requirements, resort to irregular pathways that expose them to exploitation, detention and eventual removal. The assumption that “once you enter, you will settle” has become one of the most dangerous myths fuelling migration today.

 

Deportation figures over the last five years reveal the scale of this problem. Between 2019 and 2024, official records from the United States Immigration and Customs Enforcement show that 902 Nigerians were deported from the U.S. alone. This made Nigeria the African country with the highest number of deportations from the United States within that period. The numbers fluctuated yearly with a peak in 2019 and renewed increases after the COVID-19 slowdown but the trend remained consistent: Nigerians continued to rank among the most deported African nationals. As of late 2024, over 3,600 Nigerians were still listed on active deportation dockets in the U.S., meaning thousands more face the possibility of forced return.

 

These figures only tell part of the story. Deportations from the United States represent a fraction of global removals. Nigerians have also been deported from the United Kingdom, Canada, Germany, Turkey and several Gulf countries, particularly the United Arab Emirates. While comprehensive global figures are difficult to aggregate due to varying reporting standards, Nigerian government confirmations and international media reports indicate that hundreds are returned annually from Europe and the Middle East for visa violations, overstaying, or irregular entry. In some cases, deportations occur quietly through “voluntary returns” under pressure, masking the true scale of the problem.

 

Deportation is not just a bureaucratic process; it is a traumatic human experience. Many deportees return with nothing but the clothes they wore during detention. Savings are wiped out, families are embarrassed, and years of effort collapse overnight. For those who borrowed money or sold property to finance migration, the consequences can be catastrophic. The psychological impact is severe. Depression, anxiety and a sense of personal failure are common among returnees, yet Nigeria’s mental health infrastructure remains ill-equipped to support them. In a society where success is often measured by foreign residence, deportation carries a stigma that deepens isolation and despair.

 

This emotional toll is worsened by the reality that many deportees return to the same economic conditions that pushed them out in the first place, sometimes worse. Without reintegration support or job opportunities, some struggle to rebuild their lives. Others attempt to migrate again, repeating the cycle. What emerges is not a story of adventure or progress, but one of circular displacement, with human lives caught between hope and rejection.

 

The uncomfortable truth is that migration itself is not the problem. People have always moved in search of better opportunities. The problem arises when migration becomes a mass escape route driven by structural neglect at home rather than opportunity abroad. Countries whose citizens show little desire to emigrate offer valuable lessons. Japan, for example, consistently records one of the lowest emigration rates in the world, with just over one percent of its population living abroad. This is not because Japanese citizens lack the means to travel, but because living standards, job security, healthcare, infrastructure and social cohesion make staying attractive. The same applies to countries like Finland and Denmark, where strong welfare systems, transparent governance and inclusive economic policies reduce the push factors that drive mass migration.

 

The United Arab Emirates presents another instructive case. Despite being one of the world’s largest migrant-receiving countries, over 99 percent of Emirati citizens choose to live at home. This reflects deliberate state investment in citizen welfare, education, housing and employment. Development in these countries did not happen by accident; it was the product of long-term planning, institutional discipline and a shared national vision that prioritised citizen wellbeing.

 

Nigeria’s situation stands in sharp contrast. The country has the human capital, natural resources and entrepreneurial energy to offer its citizens fulfilling lives at home, yet governance failures continue to erode trust in the system. Infrastructure deficits increase the cost of doing business, insecurity discourages investment, and inconsistent policies undermine long-term planning. As long as these conditions persist, foreign lands will continue to appear attractive even when evidence shows that the odds of success are increasingly slim.

 

What makes the situation more tragic is that the Nigerian diaspora itself is proof of what Nigerians can achieve under functional systems. Nigerians abroad excel in medicine, technology, academia, sports and business, contributing billions of dollars annually in remittances. These successes, however, highlight a painful paradox: Nigerians thrive elsewhere not because they are better suited to foreign environments, but because those environments reward talent, hard work and innovation more consistently.

 

The fixation on leaving Nigeria has also created a dangerous moral hazard. When migration becomes the default solution, pressure on leaders to fix systemic problems weakens. Citizens disengage, hoping to exit rather than reform. This mindset erodes national solidarity and undermines the collective responsibility required for development. No country has ever developed sustainably through mass emigration of its most productive population.

 

Reversing this trend requires more than slogans about patriotism. It demands credible action. Economic policies must translate into real jobs, not just growth figures. Education must align with labour market needs, equipping young people with skills relevant to a modern economy. Security must be restored so that lives and investments are protected. Institutions must function predictably so citizens can plan their futures with confidence. Without these, calls for Nigerians to “believe in the country” will ring hollow.

 

Equally important is honest public conversation about migration. Young Nigerians deserve accurate information about the risks, legal realities and psychological costs of irregular migration. Romanticising life abroad while ignoring deportation statistics and mental health consequences does a disservice to an already vulnerable population. Migration should be a choice made from strength, not desperation.

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Analysis

Understanding Nigeria’s Tax Reforms from the Diaspora Lens, by Boniface Ihiasota 

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Understanding Nigeria’s Tax Reforms from the Diaspora Lens, by Boniface Ihiasota

 

Over the past year, Nigeria’s fiscal landscape has undergone one of its most significant overhauls in decades. With the Nigeria Tax Act (NTA) 2025, Nigeria Tax Administration Act (NTAA) 2025, Nigeria Revenue Service (Establishment) Act (NRSEA) 2025, and the Joint Revenue Board (Establishment) Act (JRBEA) 2025 all gazetted and taking effect from January 2026, Nigerians both at home and abroad have stirred in intense debate about what the new tax regime means for them.

 

For Nigerians in the diaspora, often seen as economic anchors through remittances, investment, skills, and global network strengths, the anxieties have been palpable. But beneath the political rhetoric and social media speculation lies a set of rational, fact-based realities that deserve sober reflection.

 

At the heart of the concerns was a simple question: Will Nigerians abroad now be taxed simply because they are citizens, earn income abroad, or send money home? The answer, based on official clarifications from the government’s Presidential Fiscal Policy and Tax Reforms Committee, is a resounding no — provided certain conditions are met.

 

Under the new tax framework, tax liability is tied to residency and source of income, not nationality. Nigeria uses the widely accepted 183-day rule to determine tax residency: an individual who spends 183 days or more in Nigeria within any 12-month period is treated as a tax resident and may be liable to tax on their worldwide income. A Nigerian living predominantly overseas is therefore generally classified as a non-resident for tax purposes.

 

For non-residents, the guiding principle is simple: only income derived from Nigerian sources such as business profits within Nigeria, rental income from Nigerian property, dividends from Nigerian companies, or other Nigeria-sourced earnings is taxable in Nigeria. Income earned entirely abroad, even if remitted into Nigeria, is not taxable under the new law.

 

This principle aligns with international norms and double taxation prevention practices, ensuring that non-residents are not taxed twice on the same earnings. Nigeria has signed Double Taxation Agreements (DTAs) with many countries to further cement this protection, and in cases where no treaty exists, unilateral relief provisions now apply.

 

Perhaps the most emotionally charged topic for families across Nigeria and its global diaspora has been remittances, the lifeblood of many households and a key stabilizer of local economies. According to reports from the International Organization for Migration and other development institutions, Nigeria received over $20 billion in remittances in 2024 alone, making it one of the largest recipients globally.

 

The good news for diaspora Nigerians is that personal remittances, family transfers, gifts, refunds, and community contributions are explicitly not treated as taxable income under the new laws. They fall outside the definition of income because no services were rendered in exchange, meaning such inflows do not attract income tax.

 

This clarification is huge symbolically and economically. It stabilizes diaspora-to-home financial support channels and removes the fear that sending money to loved ones could attract punitive tax liabilities.

 

One point of confusion early in the rollout of the tax reforms was whether diaspora Nigerians were required to obtain a Tax Identification Number (TIN) or file annual returns. The government has clarified that Nigerians abroad who do not earn Nigerian-sourced income are not required to get a TIN or file returns simply by virtue of being diaspora citizens.

 

A TIN becomes relevant only when an individual earns income that is subject to Nigerian tax — for example, if they operate a business in Nigeria, receive Nigerian rents or dividends, or are otherwise engaged in Nigerian economic activities. In such cases, the government has made compliance simpler through digital platforms like TaxProMax, enabling remote TIN registration and electronic filing.

 

Under the new regime, pensions or stipends from abroad are not taxed in Nigeria unless they relate to employment performed in Nigeria. Similarly, income earned by remote workers employed by foreign entities is taxed in the country where the work is performed or where the worker resides, not in Nigeria.

 

Investment income like dividends, rental profits from property in Nigeria, or capital gains can be taxable, but they are subject to specific exemptions, withholding tax rates, and treaty-based withholding reductions, depending on the country of residence and the nature of the income.

 

For many Nigerians living abroad, these tax clarifications provide both relief and opportunity. They remove the threat of arbitrary taxation on diaspora earnings and remittances, uphold the principle that tax should be fair, linked to economic presence and source of income, and provide clear rules on compliance and obligations. This clarity could encourage greater diaspora engagement in investment, return visits, knowledge transfer, and even relocation — all of which can contribute to national development.

 

However, the reforms also underscore the importance of understanding one’s tax status, especially for diaspora members who maintain business interests, property, or other income-generating activities in Nigeria. In such cases, proactive compliance and professional tax guidance remain vital.

 

In conclusion, while tax changes can stir anxiety, the new framework ultimately protects the financial interests of Nigerians abroad, aligns Nigeria with global tax practices, and provides a structure that facilitates, rather than inhibits, diaspora contributions to national progress.

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