Nigeria
Business/professional income at progressive rates (~up to 24–25%). The 2025 Act explicitly taxes crypto income, so USDC pay is taxable at naira value on receipt. Register with your State IRS.
Personal income tax on business/professional income. The Nigeria Tax Act 2025 (from 1 Jan 2026) expressly taxes virtual-asset income.
Graduated PIT; under the 2025 Act roughly 0–25% with the first ~₦800,000 exempt (verify which year applies).
Pension/NHF are employee-focused; generally no employer-style social contribution on contractor income.
Register with your State Internal Revenue Service (residence-based) for direct/self-assessment; file annual returns.
Under the 2025 Act, crypto income/gains are taxable; USDC is income at naira value on receipt. New regime — guidance still developing.