Nigeria VAT registration threshold

What this value means

PERIOD BASIS: Gross turnover 'per annum' (the Act does not further define the annum as rolling or calendar; the repealed VAT Act s.15 test was calendar-year based, and NRS guidance on the measurement period under the new Acts is still expected). Two-limb definition: turnover ceiling AND fixed-asset ceiling must both be met to escape VAT obligations. SECOND LIMB: Total fixed assets not more than N250,000,000.00 (a business exceeding this is outside the small-business exemption regardless of turnover) NON-ESTABLISHED SUPPLIERS: Nil threshold. NTAA 2025 s.6(1): 'A non-resident person that supplies taxable goods or services to any person in Nigeria, or derives income from Nigeria shall register for tax purposes and obtain a Tax ID', with a proviso excusing non-residents deriving only passive investment income. No monetary threshold appears in s.6; the small-business exemption is defined by reference to a 'business' with Nigerian-scale turnover/assets and NRS has not extended it to non-established suppliers. IMPORTED DIGITAL SERVICES: Pre-2026, non-resident suppliers of digital/electronic services used the FIRS 'Guidelines on Simplified Compliance Regime for VAT for Non-Resident Suppliers' (2021): registration once supplies to Nigeria reach USD 25,000 in 12 consecutive months. From 1 January 2026 NTAA s.6(1) requires non-resident suppliers to register with no stated monetary floor, and s.6(2) empowers the tax authority to issue guidelines; the status of the USD 25,000 simplified regime under the new Acts (savings provision, NTAA s.146) had not been confirmed by fresh NRS guidance verifiable this session — treat the USD 25k figure as legacy/secondary. Traps: (1) the N100m relief is an exemption from registration/charging/filing, not a classic registration threshold — every taxable person must still obtain a Tax ID under NTAA s.4; (2) professional-services businesses are excluded from 'small business' entirely, so they face VAT obligations from the first naira; (3) second limb — a business over N250m in fixed assets loses the exemption even under N100m turnover; (4) small businesses may opt in by written notice (s.22(5)); on ceasing to be small, monthly returns start immediately (s.22(6)); (5) capital-asset sales and going-concern sales are excluded from the turnover count (s.22(7)); (6) the gazette prints assent 26 June 2025 but the four 2025 tax reform Acts took effect 1 January 2026 per the Federal Government's commencement/transition announcements; (7) the earlier N25m/calendar-year threshold (Finance Act 2019) is dead law from 2026 but still circulates in secondary summaries. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://afriref.dev/v1/ng/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ng/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ng/vat-registration-threshold

Other Nigeria series: CBN monetary policy rate · Statutory late-payment interest · VAT standard rate · 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