Nigerians were the largest single nationality among applicants to Grenada’s citizenship by investment program in the first nine months of 2025, at 15% of the total.
Three months later, on January 1, 2026, the Nigeria Tax Act took effect. It taxes residents on their worldwide income, whether or not that income is ever brought into the country.
RSVP: To express interest in attending, contact Rachael Kerry at rachael.kerry@immigrantinvest.com or +234 708 284 9383.
A second passport does not, by itself, change its holder’s tax residence in Nigeria. The Act decides residence on domicile, a permanent home in the country, a habitual abode, substantial economic and immediate family ties, or 183 days in Nigeria in any 12-month period. Any one of those is enough, and marginal rates for residents reach 25%.
Take a client with a house in Ikoyi, a residence permit in Europe, and children at school abroad. He may be resident in Nigeria under one test and resident elsewhere under another country’s rules. Tax paid abroad on the same income can be credited against the Nigerian bill, which makes the cost of a second jurisdiction something an adviser can estimate before the client commits.
Trusts come within the Act too. Where a settlor resident in Nigeria can revoke a trust, or still controls and manages its assets, the trust’s worldwide income is taxable in Nigeria. Trustees will want to know which of their structures this describes.
What the Lagos Briefing Covers
Immigrant Invest will take the mobility and tax sides of that problem in a single morning on Thursday, October 15, at The George Hotel in Ikoyi.
Titled “Investment Without Borders: Global Wealth, Mobility & Jurisdictional Access,” the briefing is intended for professionals who advise high-net-worth and ultra-high-net-worth clients.
Rachael Kerry, the firm’s Investment Programs Expert for Africa, will cover global wealth, mobility, and residency and citizenship planning. Cross-border tax and succession planning falls to a guest speaker from the private client and family wealth practice of an international tax firm in Nigeria. Both sessions are practical in aim, and the morning leaves time to meet peers over refreshments.
Who Is Hosting
The host has worked in residence and citizenship by investment since 2006. Headquartered in Malta, Immigrant Invest has 11 offices and is a government-licensed agent in 25 jurisdictions across the EU, the Caribbean, and the Middle East, Grenada among them.
Its team of approximately 100 includes lawyers and certified anti-money laundering compliance officers, and the firm screens applicants strictly before taking them on. A case that looks likely to be rejected is either steered to a different program or declined. More than 10,000 clients have worked with the firm, which reports a 99% success rate.
An adviser who introduces a client needs to know the file will not come back refused. Lawyers, wealth managers, family offices, and independent advisers already refer clients to the firm through its partner program.
How to Attend
Professionals in wealth management, trusteeship, family offices, tax advisory, private client advisory, and legal services are invited to express their interest in attending. Advisers whose clients hold, or are weighing, a second residence or citizenship have the most to gain from the morning.
- Date: Thursday, October 15, 2026
- Time: 10:00 a.m. to 1:00 p.m.
- Venue: The George Hotel, 30 Lugard Avenue, Ikoyi, Lagos
- Format: Advisory briefing, light refreshments, and networking
There is no registration form. Professionals who wish to attend should indicate their interest directly to Rachael Kerry, who is managing the RSVPs.
Rachael Kerry
Investment Programs Expert, Africa, Immigrant Invest
- Phone: +234 708 284 9383
- Email: rachael.kerry@immigrantinvest.com
