Nigeria · Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
AI-drafted, editorial review pending. The official links below are checked — confirm specifics with the authority.
Companies file annual returns with the Nigeria Revenue Service and pay 30% income tax plus the 4% development levy, unless they are small companies (turnover of ₦50 million or less and fixed assets up to ₦250 million, excluding professional services), which pay neither and are exempt from VAT filing. Members of multinational groups and companies with turnover of ₦20 billion or more must reach a 15% effective tax rate. VAT at 7.5% is charged and remitted by registered businesses. Employers deduct PAYE from salaries and pay it to the revenue service of the state where each employee lives.
- Small company: turnover ≤ ₦50m and fixed assets ≤ ₦250m, not professional services — 0% tax, no levy, no VAT filing.
- Large companies and multinational group members must reach a 15% effective tax rate.
- PAYE goes to the revenue service of the employee's state of residence.
- Nigeria Revenue Service (NRS)
Nigeria Revenue Service, which replaced FIRS on 1 January 2026.
- Nigeria Tax Act, 2025 (gazetted text)
Gazetted text of the Nigeria Tax Act, 2025 (hosted by a state revenue service).
Government portals
- Corporate Affairs Commission (CAC) — Company registration, annual returns and company searches.
- Nigeria Revenue Service (NRS) — Federal taxes, including company income tax, VAT and the development levy.
- Nigeria Immigration Service eVisa — Online short-visit visa applications, which replaced visas on arrival in 2025.
- Nigeria Data Protection Commission (NDPC) — Data protection registration, guidance and breach notification.