Nigeria has no comprehensive income tax treaty with the United States. All US-source income is subject to standard withholding rates. An ITIN ensures your payments are processed correctly and you can recover over-withheld taxes.
With the naira losing significant value, every dollar earned from US platforms is critical. An ITIN unlocks full access to US payment platforms, protecting your earnings from currency devaluation and platform restrictions.
Apple App Store for Nigerian Developers: Requirements
Apple's App Store is one of the most lucrative app marketplaces in the world. Nigerian iOS developers can publish apps and earn in USD — but Apple's payment system requires proper tax documentation. The W-8BEN form with your ITIN is required to receive payments from Apple for paid apps and in-app purchases.
Apple's developer program requires an annual fee of $99/year. When you earn revenue from the App Store, Apple requires tax information to process payments. Without an ITIN, Apple may withhold taxes on your US-source income.
Apple Developer Program for Nigerians
Nigerian developers can join the Apple Developer Program as:
- Individual — your apps appear under your name; requires your personal ITIN for tax forms
- Organization — apps appear under your company name; requires US LLC with EIN for optimal tax treatment
The Organization enrollment requires a D-U-N-S Number (free from Dun & Bradstreet) and takes longer to process. However, the professional appearance significantly increases user trust for paid apps.
Apple Pay & App Store Revenue for Nigerians
Apple pays developers 70% of revenue (85% for subscriptions after year 1). For Nigerian developers, payments come via wire transfer to a bank account. Apple supports payment to Nigerian banks, but many developers prefer a US LLC with a Mercury bank account to receive USD directly.
ITIN Application Process for Apple Developers
- Enroll in Apple Developer Program — apple.developer.com, $99/year.
- Set up banking in App Store Connect — go to Agreements, Tax, and Banking. Complete the tax interview (W-8BEN for individuals).
- Apply for ITIN via ITIN Plus — we prepare your Form W-7 and certify your identity documents as an IRS CAA. $99, 8–14 weeks.
- Enter ITIN in App Store Connect — update your tax information once your ITIN arrives.
- Start earning — with complete tax info, Apple processes your payments without withholding issues.
Nigerian iOS Developer Success
Nigerian iOS developers in Lagos and Abuja are building successful apps in fintech (personal finance, savings), health tech, social apps, productivity tools, and games. The iOS demographic has higher purchasing power than Android in many markets, making paid apps and subscriptions more viable.