LIST OF APPROVED TAXES AND LEVIES FOR COLLECTION BY THE THREE TIERS OF GOVERNMENT

  • Federal
  • State
  • Local
    1. Company Income Tax
    2. Withholding Tax on Companies
    3. Petroleum Profit Tax
    4. Value-Added Tax (VAT)
    5. Tertiary Education Tax
    6. Capital Gain Tax (for Abuja Residents and Corporate bodies)
    7. Stamp Duties Involving a Corporate Entity
    8. Personal Income Tax in respect of:
    • Armed Forces Personnel
    • Police Personnel
    • Residents of Abuja FCT
    • External Affairs Officers and
    • Non – Residents
    1. Personal Income Tax:
    • Pay-As-You-Earn (PAYE)
    • Direct (Self and Government) Assessment
    • Withholding Tax (Individuals only)
    1. Capital Gain Tax
    2. Stamp Duties (Instruments Executed by Individuals)
    3. Pools betting, Lotteries, Gaming and Casino Taxes
    4. Road Taxes
    5. Business Premises Registration and Renewal Levy
    • Urban Areas (As defined by each state): Maximum of N10,000 for Registration and N5,000 for the renewal per annum.
    • Rural Areas: N2,000 for Registration and N1,000 for Renewal per annum.
    1. Development Levy (Individuals Only) not more than N100 per annum on all taxable individuals.
    2. Naming of Street Registration fee in state capitals
    3. Right of Occupancy fees in State Capitals

    Rates in Markets where State Finances are involved.

    1. Shops and Kiosk rates
    2. Tenement Rates
    3. On and off Liquor License
    4. Slaughter Slab fees
    5. Marriage, Birth and Death registration fees
    6. Naming of Street registration fee (excluding state Capitals)
    7. Right of Occupancy fees (Excluding state capitals)
    8. Market/Motor park fee (excluding market where state finance are Involved)
    9. Domestic animal License
    10. Bicycle, truck, Canoe, Wheel barrow and cart fees
    11. Cattle tax (for cattle rearers)
    12. Merriment and road closure fees
    13. Radio/Television (Other than Radio/TV Transmitter) licenses and vehicle radio license (to be imposed by the local government in which the car is registered)
    14. Wrong Parking charges
    15. Public convenience, Sewage and Refuse Disposal fees.
    16. Customary burial ground and religious places permits and signboard/advertisement permit.