Tax Information

irs.kw.gov.ng

Tax Types

  1. FEDERAL
  • Company Income Tax
  • Withholding Tax on Companies
  • Petroleum Profit Tax
  • Value-Added Tax (VAT)
  • Tertiary Education Tax
  • Capital Gain Tax (for Abuja Residents and Corporate bodies)
  • Stamp Duties Involving a Corporate Entity
  • Personal Income Tax in respect of:Armed Forces Personnel
  • Police Personnel
  • Residents of Abuja FCT
  • External Affairs Officers and
  • Non – Residents

2. STATE

  • Personal Income Tax:Pay-As-You-Earn (PAYE)
  • Direct (Self and Government) Assessment
  • Withholding Tax (Individuals only)
  • Capital Gain Tax
  • Stamp Duties (Instruments Executed by Individuals)
  • Pools betting, Lotteries, Gaming and Casino Taxes
  • Road Taxes
  • Business Premises Registration and Renewal Levy
  • Development Levy (Individuals Only) not more than N100 per annum on all taxable individuals.
  • Naming of Street Registration fee in state capitals
  • Right of Occupancy fees in State Capitals
  • Rates in Markets where State Finances are involved.

3. LOCAL

  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.