We are pleased to share PwC's 2023 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 Finance Act 2023, which became effective from 1 September 2023. It also includes amendments from the Petroleum Industry Act 2021 as well as the Electricity Act 2023.
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) Act
- Nigeria Police Trust Fund (NPTF) (Establishment) Act
- Customs and Excise Duties (C&E)
- Stamp Duties Act(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 Exemptions (PSE)
- Road Infrastructure Tax Credit Scheme (RITC)