We are pleased to share PwC's 2021 Tax Data Card, a summary of the major tax and related regulations in Nigeria. The publication has been updated to include new changes introduced via the 2019 and 2020 Finance Acts as well as the new Petroleum Industry Act, 2021.
This edition is interactive making it easier for you to navigate. Simply tap on any topic from the content page to access the relevant pages.
This edition covers the following:
- Capital Gains Tax (CGT)
- Companies Income Tax (CIT)
- Information Technology Tax (IT Tax)
- Personal Income Tax (PIT)
- Petroleum Industry Act (PIA)
- Petroleum Profit Tax (PPT)
- Tertiary Education Tax (TET)
- Withholding Tax (WHT)
- Double Tax Treaties (DTT)
- National Agency for Science & Engineering Infrastructure (NASEMI) levy
- Nigeria Police Trust Fund (NPTF) levy
- Customs and Excise Duties (C&E)
- Stamp Duties (SD)
- Value Added Tax (VAT)
- Employee Compensation Scheme (ECS)
- Industrial Training Fund (ITF)
- National Housing Fund (NHF)
- Pension Contributions
- Local Content Regulations (Cabotage, ICT, Oil & Gas, Power sector)
- Nigeria Export Processing Zone Act (NEPZA)
- Pioneer Status Incentives (PSI)
- Road Infrastructure Tax Credit Scheme (RITC)