Nigeria doesn't have its own row in the IRS treaty table, so the table's catch-all line applies, with 30 in every royalty column. A W-8BEN still matters because it tells the payer you're a foreign person, and your Tax ID comes from your NIN. Check with a local accountant before you rely on any rate.
Most guides to the W-8BEN assume your country has a tax treaty with the United States and that the form is a way to cut your bill. For Nigeria the picture is different, and I'd rather tell you that at the start than let you find out after you've filled it in. I've read the IRS instructions, the IRS treaty table and the Nigeria Revenue Service's Tax ID pages, and here's what they say.
No treaty row, so what does the form do?
I looked through the IRS treaty table and couldn't find a row for Nigeria. Where a country has no row, the table's Other Countries line applies, and that line shows 30 in every royalty column. So there isn't a reduced treaty rate for you to claim from that table.
That doesn't make the form pointless. The IRS instructions say that failing to give a W-8BEN when asked may lead to withholding at the foreign-person rate of 30 percent or the backup withholding rate. The form is how you show the payer you're a foreign person. The IRS also reminds readers that its table isn't a full guide, so a Nigerian accountant should confirm.
Your Tax ID and where it comes from
The Nigeria Revenue Service portal says the Tax ID is jointly issued by the Service and the Joint Revenue Board and identifies individuals and entities for tax purposes. For an individual, it says the number is derived from the National Identification Number issued by NIMC.
If you've forgotten yours, the portal offers retrieval by entering the NIN with your name and date of birth, which are checked against national identity records. It also offers a USSD route, but only from the phone number registered with NIMC. That matters if you changed SIM cards since registering.
The portal says a valid Tax ID is needed for services such as banking, employment documents and statutory filings, which is useful to know when a platform asks for it on a form.
Where the number goes on the form
The IRS instructions say you can enter a US number on line five or a foreign tax identification number on line six. Platforms usually ask for a tax number even when no treaty benefit is claimed, and giving your Nigerian Tax ID is the straightforward answer. Make sure your name on the form matches the one tied to your NIN.
The platforms that ask for it
Patreon's help centre says creators who aren't US citizens must submit a W-8BEN or W-8BEN-E before they can pay out. Google says that if a valid form isn't on file, its default is withholding at 30 percent, and that it can't decide for you whether you qualify for anything lower. Amazon KDP says it needs a tax number before it can reduce withholding at all.
The tax form is one step. Getting the money home is another, and I've covered how PayPal works for Nigerians, Payoneer in Nigeria and what Wise offers there separately.
| What I checked | What the official pages say for Nigeria |
|---|---|
| Row in the IRS treaty table | None found, so the Other Countries line applies |
| Royalty columns on that line | 30 in each |
| Tax number for individuals | Tax ID derived from the NIN |
| Who issues it | Nigeria Revenue Service with the Joint Revenue Board |
| Without a valid form | Withholding at 30 percent or backup rate can apply |
Reading your payment statements
Once a platform has your form, its payment statements are worth keeping. Look for a line showing tax withheld, and check that it matches what the platform's tax page says should happen for your situation. If a statement shows withholding and you believe your form should have changed that, contact the platform's support with a copy of what you submitted. Google's help pages note a form can be flagged for review if the address on it doesn't match the country you say you reside in, so keep your details consistent across the account and the form.
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It also helps to separate two questions in your head. One is what the United States withholds at source, which the W-8BEN deals with. The other is what Nigeria expects you to report and pay on the same income, which is a matter for your own tax authority and your accountant. Don't assume one answers the other.
How long it lasts and what to watch
Under the IRS rules a W-8BEN generally stays valid until the last day of the third calendar year after you sign. If your details change you should tell the payer within 30 days. A new address or a change of residence both count.
Questions for a Nigerian accountant
- Is there any treaty or agreement that applies to my income, even if the IRS table doesn't list one?
- How should I declare the income and the US tax withheld at home?
- Is my Tax ID active and matched to my NIN?
- Do I need to do anything when the form expires?
I know it's less exciting than a promised lower rate, but a clear answer is worth having. Fill the form in accurately, keep a copy, and treat the payment statements as records you may need later.
Frequently asked questions
Does Nigeria have a tax treaty with the United States?
I couldn't find a Nigeria row in the IRS treaty table, so its Other Countries line applies, showing 30 in each royalty column. Ask a local accountant to confirm your position.
Why submit a W-8BEN if there's no treaty rate?
The IRS instructions say failing to provide the form may lead to withholding at 30 percent or the backup withholding rate. The form shows you're a foreign person.
What tax number do I use in Nigeria?
The Nigeria Revenue Service portal says an individual's Tax ID is derived from the NIN issued by NIMC.
How long is a W-8BEN valid?
The IRS says it generally lasts until the last day of the third calendar year after signing, unless your circumstances change.
Do Patreon creators in Nigeria need one?
Patreon's help centre says creators who aren't US citizens must submit a W-8BEN or W-8BEN-E before they can pay out.
