Nigeria VAT rate
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
# $0.001 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: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · official exchange rates · social contributions