AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Africa

Nigeria

Nigeria applies progressive personal income tax administered at state level. Companies pay CIT plus tertiary education tax.

Personal income tax

7–24%
Top marginal rate / range

Corporate tax

30% / 20% / 0%
Standard rate

VAT / Sales tax

7.5%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline31 March
  • Education tax3% of assessable profit
Official Tax Authority Federal Inland Revenue Service
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Nigeria's official tax authority (linked above) or a qualified tax professional before making any decision.