TAXES COLLECTED BY STATE GOVERNMENT

  • Personal Income Tax in respect of individuals resident in the State

        (a) Pay-As-You-Earn(PAYE)

        (b) Direct Taxation(Self-Assessment)

  • Withholding Tax (Individuals Only)

  • Capital Gains Tax (Individuals Only)

  • Stamp Duties on instruments executed by individuals

  • Pool and Betting, Lotteries Gaming and Casino Taxes

  • Road Taxes

  • Business premises registration fee in respect of urban and rural areas which includes registration fees and per annum for the renewals as fixed by each state

  • Development Levy (individuals only) not more than 100 per annum on all taxable individuals

  • Naming of street registration fees in the State Capital

  • Right of Occupancy fees on lands owned by the State Government in urban areas of the State

  • Market Taxes and Levies where State finance is involved

  • Land use Charge, where applicable

  • Entertainment Tax, where applicable

  • Environmental (Ecological) fee or levy

  • Mining, milling, and quarrying fee, where applicable

  • Hotel, Restaurant or Event Centre Consumption Tax, where applicable

  • Animal Trade Tax, where applicable

  • Produce Sales Tax, where applicable

  • Slaughter or Abattoir fees, where applicable

  • Infrastructure Maintenance Charge or levy, where applicable

  • Fire Service Charge

  • Property Tax, where applicable

  • Economic Development Levy, where applicable

  • Social Services Contribution Levy, where applicable

  • Signage and Mobile Advertisement, jointly collected by the State and Local Government

TAXES AND LEVIES TO BE COLLECTED BY LOCAL GOVERNMENT

  • Shops and Kiosks rates

  • Tenement rates

  • Slaughter slab fees

  • Marriage, birth, and death registration fees

  • Naming of street registration fees, excluding any street in the State Capital

  • Right of Occupancy fees on lands in the rural areas, excluding those collectible by the Federal and State Governments.

  • Markets taxes and levies excluding any market where State finance is involved

  • Motor park levies

  • Domestic animal license fees

  • Bicycle, truck canoe wheelbarrow, and cart fees, other than a mechanically propelled truck

  • Cattle tax payable by cattle farmers only

  • Merriment and road closure

  • Radio and television license fees (other than radio and television transmitter)

  • Vehicle radio license

  • Wrong parking charges

  • Public convenience, sewage and refuse disposal fees.

  • Customary burial grounds permit fees

  • Religious places establishment permit fees.

  • Signboard and Advertisement permit fees.

  • Wharf Landing Charge, where applicable

TAXES COLLECTED BY THE FEDERAL GOVERNMENT

  • Companies Income Tax

  • Withholding Tax on companies and residents of the Federal Capital Territory and non-resident individuals

  • Petroleum Profit Tax

  • Value Added Tax

  • Education Tax

  • Capital Gains Tax on the residents of the Federal Capital Territory bodies corporate and non-resident individuals

  • Stamp Duties on bodies corporate and residents of the Federal Capital Territory

  • Personal Income Tax in respect of: (a)Members of the Armed Forces of the Federation (b)Members of the Nigerian Police Force (c)Residents of the Federal Capital Territory (d)Staff of the Ministry of Foreign Affairs and non-resident individuals

  • National Information Technology Development Levy