Here’s the breakdown of your situation regarding Nigerian Personal Income Tax (PIT):

1. Who is liable for PIT in Nigeria

In Nigeria, PIT is residence-based under the law:

Resident individuals — you are liable to pay tax on all income earned in Nigeria, regardless of where it comes from.

Non-residents — you are generally taxed only on Nigerian-source income.

Key point: foreign income earned outside Nigeria by someone who is not currently a resident is not taxed in Nigeria, even if you have a Nigerian bank account.

2. Applying this to your case

You are not in Nigeria (non-resident).

Your earnings come from outside Nigeria (foreign income).

Your Nigerian bank account is only used for savings and other transactions, not income receipt.

✅ Conclusion: You do not need to file PIT in Nigeria for this foreign income, because Nigerian PIT only applies to:

Income earned while residing in Nigeria, or

Income sourced from Nigeria (e.g., salary from a Nigerian employer, business income in Nigeria, rent from Nigerian property).

Your bank account alone does not create a tax obligation if no income is credited from Nigerian sources.

3. Exceptions / things to watch out for

If you start earning income from a Nigerian source (e.g., consulting for a Nigerian company, receiving rent from Nigerian property, dividends from Nigerian stocks), that income must be declared and taxed.

If your Nigerian bank account receives foreign income and you later remit it into Nigeria for business purposes, it still does not automatically trigger PIT, but check for regulatory or bank reporting requirements.

Some other taxes (like CBN regulations on large transfers) may apply to the bank account, but that is not PIT.

✅ Key takeaway

If you are a non-resident and your income does not originate from Nigeria, you do not have to file PIT in Nigeria, even if you have a Nigerian bank account. Only Nigerian-source income triggers PIT obligations.

If you want, I can make a simple flowchart/checklist for you that tells exactly when a Nigerian citizen or resident must file PIT, including all foreign income scenarios — so you can quickly check your filing obligations next year.