Nigeria VAT standard rate
Nigeria VAT standard rate is 7.5 percent, in force since 1 Feb 2020. Last checked against the official source on 14 Jul 2026.
Standard value-added tax rate.
| Current value | 7.5 percent |
|---|---|
| In force from | 2020-02-01 |
| Official source | Nigeria Tax Act 2025 (Act No. 7), Section 148 — Nigeria Revenue Service gazette |
| Last verified | 2026-07-14 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Rate unchanged since the Finance Act 2019, but the legal basis changed on 2026-01-01: VAT is now imposed under the Nigeria Tax Act 2025, administered by the Nigeria Revenue Service (formerly FIRS). Zero-rating was expanded from 2026-01-01 (basic food, medical/pharmaceutical products, educational materials, agricultural inputs, exports excl. oil and gas, EVs, and more — see Act Part IV, Ch. 8).
Get it programmatically
curl https://afriref.dev/v1/ng/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ng/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ng/vatOther Nigeria series: CBN monetary policy rate · Statutory late-payment interest · VAT registration threshold · National minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · CBN official exchange rate (NFEM volume-weighted average) · Statutory payroll contributions (employee)
The same figure elsewhere: Republic of the Congo · Rwanda · Senegal · South Africa · Tanzania · all 34