The 60-second version
Nigeria exit needs employer PAYE certificate and FIRS compliance letter. I export PENCOM RSA statements, close NGN/USD account, wire to NRE, and map RNOR for retained holdings.
PAYE clearance and CERPAC cancel in same departure month
Nigeria taxes residents on worldwide income — I obtain employer PAYE reconciliation and confirm FIRS TIN has no open assessments.
Expatriate quota / CERPAC cancel through employer; retain NIS exit documentation for India ITR overlap year.
PENCOM RSA statement export even if withdrawal not immediate — needed for Form 67 and benefit claims.
West Africa: Ghana guide.
Nigeria lanes after departure
| Item | Nigeria | India |
|---|---|---|
| PAYE salary | Withholding ends | Residency tax from return date |
| PENCOM RSA | Account statement | Taxable if withdrawn same FY |
| NGN / USD domiciliary | Close | Wire to NRE |
| Oil sector bonus | Contract terms | Form 67 if overlap |
| Rental in NG | Continues | Schedule FA + ITR |
Nigeria exit sequence
Final settlement
Employer letter with tax and leave breakup.
FIRS certificate
PAYE reconciliation or tax clearance.
CERPAC cancel
Immigration via sponsor.
PENCOM export
RSA statement PDF from PFA.
Wire + RNOR
NGN/USD to NRE; Form 67 if same-FY tax.
Exit flow
Nigeria export kit
- FIRS TIN.
- PAYE cert.
- PENCOM PDF.
- CERPAC cancel.
- SWIFT receipt.
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USD domiciliary
Wire USD before CBN documentation gaps delay outward transfer.
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Partial-year NG income?
Yes if NG-source in departure year.
RNOR on NG salary?
Foreign salary may be exempt in RNOR years if conditions met.
Keep NG property?
Schedule FA + rental in India ITR.
RSA withdrawal?
Rules tightened — export statement regardless.
Remote for NG client?
India taxes from residency date after return.
Dual Ghana-NG work?
Separate TINs — Form 67 for each.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.