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Again, you have made a very terrible decision: The levy will be computed at $15,000 for every expatriate on director level and $10,000 for those on other levels. Interestingly, the handbook, in paragraph 8.11, specifies that the EEL will be based ‘mostly on the offshore earnings of expatriates working in Nigeria’. This suggests an ad valorem rate, which is different from the fixed amounts specified in the handbook.
“Eight Things to Know about Nigeria′s New Expatriate Employment Levy - Tech | Business | Economy - TechEconomy.ng

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