Nigeria Withholding tax rates

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Nigeria deducts tax at source at different rates by payment type and by whether the recipient is corporate or non-corporate. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce them - the Regulations themselves preserve treaty rates for recipients resident in a treaty country to the extent the treaty or protocol is duly ratified by the National Assembly. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Note also that Nigeria's administrative 7.5% concessionary rate for treaty-partner residents on dividends, interest and royalties was terminated (FIRS public notice); treaty texts govern. SERIES BASIS AND DATES. The Regulations were signed in mid-2024 (an ungazetted version circulated as effective 1 July 2024) but the gazetted instrument, Official Gazette No. 168 of 2 October 2024, commences 1 January 2025 (winnings provisions from 1 October 2024), which is the effective_from served. Per reg. 4(3), tax deducted from a payment to a non-resident is the FINAL tax on that payment unless the income is attributable to a taxable presence in Nigeria. Where the recipient of a payment for goods, services or other non-passive income has no Nigerian Tax Identification Number, the deduction is TWICE the scheduled rate. THE 2025 TAX REFORM. From 1 January 2026 the Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025 replaced CITA/PITA/CGTA, under which the Regulations were made. As of this confirmation date the scheduled rates continue to be applied unchanged under the new framework (PwC's Nigeria summary reviewed 29 May 2026 states the same non-resident rates), but callers should expect consolidating regulations under the 2025 Acts in due course. STATUTORY FRAMEWORK CHANGED ON 1 JANUARY 2026, RATES DID NOT. The Nigeria Tax Act 2025 repealed and consolidated the Companies Income Tax Act, Personal Income Tax Act, Petroleum Profits Tax Act, VAT Act, Capital Gains Tax Act and Stamp Duties Act, and the Federal Inland Revenue Service became the NIGERIA REVENUE SERVICE (NRS) under the Nigeria Revenue Service (Establishment) Act 2025 — so references above to CITA and PITA sections describe the position before that date. The rates are unaffected: Nigeria Tax Administration Act 2025 s.51(1) requires deduction at the rate prescribed in the deduction-at-source regulations and s.51(9) preserves them, so the 2024 Regulations remain the rate instrument. Section 51(8) adds one new figure not in the First Schedule: a non-resident company providing technical, consulting, professional or management services TO A LABELLED STARTUP suffers 5%, and that is its final tax. Section 51(2) confirms that deductions on dividend, interest, rent, royalty, directors' fees and payments to entertainers and sportspersons are the final tax due from a non-resident recipient. RETRIEVAL: neither authority publishes the gazette at a fetchable URL — firs.gov.ng refuses TLS on port 443 and nrs.gov.ng renders client-side, returning no content to a plain fetch — so the URL cited is a MIRROR of the gazette rather than an official host. The Nigeria Tax Administration Act 2025 is officially retrievable from the National Assembly at https://nass.gov.ng/documents/download/11250.

Get it programmatically

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

Other Nigeria series: CBN monetary policy rate · Statutory late-payment interest · VAT standard rate · VAT registration threshold · National minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · 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