Nigeria — Africa's Freelancing Capital
Nigeria consistently ranks as Africa's #1 country on Upwork and Fiverr. With tech hubs in Lagos (Yaba), Abuja, and Port Harcourt, Nigerian professionals are among the most active earners on US freelancing platforms — earning millions of dollars that are vulnerable to unnecessary IRS withholding.
Nigeria has no comprehensive income tax treaty with the United States. US withholding rates (up to 30%) apply by default on US-sourced income. An ITIN is essential for IRS compliance and to file US tax returns to recover excess withholding.
How to Complete W-8BEN on Upwork as a Nigerian
When Nigerians Definitely Need an ITIN
- You own a US LLC — ITIN required for Form 5472
- A US client sends you a Form 1099-NEC — need ITIN to file 1040-NR
- Upwork applies backup withholding to your account
- You want to recover past withholding via Form 1040-NR
- Amazon or Stripe requires a US tax ID for verification
With the naira losing value, every dollar earned from US platforms is significant. Losing 30% to unnecessary IRS withholding — when an ITIN can eliminate it — is money Nigerians cannot afford to leave on the table.
ITIN · Complete W-8BEN correctly · IRS Certified CAA · Nigeria
Frequently Asked Questions
Do Nigerian freelancers need an ITIN for Upwork?
A basic W-8BEN with your Nigerian TIN can stop withholding on foreign-source service income. An ITIN is required if you own a US LLC, receive US-source income, or need to file US tax returns.
Will Upwork withhold tax from Nigerian freelancers?
Services performed in Nigeria are foreign-source income — 0% US withholding when a valid W-8BEN is on file. Withholding only applies if documentation is missing.
How long does ITIN take from Nigeria?
8–14 weeks from our CAA submission to the IRS.
How much does ITIN Plus charge?
$99 flat fee. All-inclusive.
Get Your US ITIN — $99 Flat Fee
Nigerian freelancers: complete your W-8BEN and stop withholding. $99 ITIN — IRS-certified, remote.
Apply Now → +1 (305) 216-6992apply@itinplus.com