🇳🇬 Nigeria的企业所得税

基本税率：30% (large); 20% (medium); 0% (small — turnover < NGN 25M)

Private Company Limited by Shares (Ltd)

Nigeria applies tiered corporate income tax: 30% for large companies (turnover > NGN 100 million), 20% for medium companies (NGN 25–100 million turnover), and 0% for small companies (turnover < NGN 25 million). An additional tertiary education tax of 2.5% of assessable profits applies. VAT is 7.5% on most goods and services. Withholding tax of 10% on dividends, interest, royalties, and management fees paid to non-residents. Companies in pioneer industries may qualify for a 3–5 year tax holiday. Free zone entities in approved zones pay 0% corporate tax on export-oriented activities.

Company Limited by Guarantee (GTE)

GTEs operating for charitable, educational, or religious purposes may apply for tax exemption under Section 23 of the Companies Income Tax Act. If approved, the entity pays no corporate income tax on income applied to its stated objects. GTEs that engage in commercial activities beyond their stated objects may lose the exemption and become subject to standard corporate tax rates.

关键信息

避免双重征税协定: 16
国际组织成员: WTO, UN, African Union, ECOWAS, AfCFTA, OPEC
法律体系: Common law (English-influenced) with customary and Sharia elements
财政年度: January – December (or company-chosen)

This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.