Tax Information

01 Company Income Tax

02 Withholding Tax on Companies

03 Petroleum Profit Tax

04 Value-Added Tax (VAT)

05 Tertiary Education Tax

06 Capital Gain Tax (for Abuja Residents and Corporate bodies)

07 Stamp Duties Involving a Corporate Entity

08 Personal Income Tax — Armed Forces Personnel

09 Personal Income Tax — Police Personnel

10 Personal Income Tax — Residents of Abuja FCT

11 Personal Income Tax — External Affairs Officers

12 Personal Income Tax — Non-Residents

01 Personal Income Tax — Pay-As-You-Earn (PAYE)

02 Direct (Self and Government) Assessment

03 Withholding Tax (Individuals only)

04 Capital Gain Tax

05 Stamp Duties (Instruments Executed by Individuals)

06 Pools betting, Lotteries, Gaming and Casino Taxes

07 Road Taxes

08 Business Premises Registration and Renewal Levy

09 Development Levy (Individuals only; not more than ₦100 per annum on taxable individuals)

10 Naming of Street Registration fee in state capitals

11 Right of Occupancy fees in State Capitals

12 Rates in Markets where State Finances are involved

01 Shops and Kiosk rates

02 Tenement Rates

03 On and off Liquor License

04 Slaughter Slab fees

05 Marriage, Birth and Death registration fees

06 Naming of Street registration fee (excluding state capitals)

07 Right of Occupancy fees (excluding state capitals)

08 Market/Motor park fee (excluding markets where state finance is involved)

09 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 and vehicle radio licences administered by the relevant local government

14 Wrong Parking charges

15 Public convenience, Sewage and Refuse Disposal fees

16 Customary burial ground and religious places permits and signboard/advertisement permit