Nigeria

NGA·Africa

Official Tax Sources

SME Tax, Corporate Tax, Personal Income Tax, VAT / GST

firs.gov.ng

Unique / Country-Specific Tax

Tertiary Education Tax (3%); Dev. Levy

Source: firs.gov.ng

Notes

FIRS

Regional Tax Variations (37)

Lagos

Land Use Charge (combined tenement/ground rent); business premises levy; 15% property transfer levy; development levy

Land Use Charge; business premises levy; 15% property transfer; highest IGR

Commercial capital; N1.3T IGR (35% national); unique LUC system; tech hub

Rivers

Oil derivation 13% revenue; development levy; business premises; high IGR from oil economy

Oil derivation revenue 13%; development levy; high IGR

Port Harcourt; 2nd highest IGR; oil & gas hub; Niger Delta

Federal Capital Territory (Abuja)

FCT-IRS collects taxes; tenement rate; business premises registration; development levy

FCT-IRS administration; no state governor; federal levies

Federal capital; 3rd highest IGR; government/services economy

Ogun

Business premises levy; tenement rate; industrial estate incentives; development levy

Industrial zone incentives; proximity to Lagos; moderate levies

Lagos satellite; Ota/Sagamu industrial corridor; manufacturing hub

Oyo

Tenement rate; business premises levy; development levy; agricultural produce levies

Standard state levies; growing commercial base

Ibadan capital; largest city by area; agriculture/commerce

Delta

Oil derivation 13%; development levy; business premises; oil-dependent economy

Oil derivation 13%; development levy; high oil revenue

Asaba capital; oil producing; Niger Delta; Warri/Sapele industrial

Kano

Tenement rate; business premises levy; livestock/agricultural levies; market taxes

Commercial hub; targeting N200B IGR; NIN-backed tax reform

Largest northern city; commercial hub; textile/leather; agric processing

Kaduna

Tenement rate; business premises levy; KADIRS reform; investment zone incentives

Investment promotion incentives; industrial zone levies

Northern industrial centre; military industries; growing tech

Edo

Tenement rate; business premises levy; development levy; rubber/palm produce levies

Moderate state levies; growing services sector

Benin City capital; rubber/palm oil; growing services sector

Enugu

Tenement rate; business premises levy; development levy; highest IGR growth in 2024

433% IGR growth 2024; coal economy; progressive tax reform

Enugu capital; coal mining heritage; highest IGR growth 433% in 2024

Akwa Ibom

Oil derivation 13%; development levy; business premises; oil-dependent revenue

Oil derivation 13%; development levy; oil/gas revenue

Uyo capital; oil & gas; Ibom Air state airline; petrochemicals

Abia

Tenement rate; business premises levy; market/trade levies; SME-focused

Commercial hub; market levies; SME-heavy economy

Umuahia capital; Aba commercial hub; leather/garment manufacturing

Anambra

Tenement rate; business premises levy; market taxes; Onitsha trading hub levies

Trading hub; market levies; high commercial activity

Awka capital; Onitsha/Nnewi commercial hubs; auto parts/trade

Borno

Tenement rate; livestock levies; reduced enforcement due to insurgency

Security zone; reduced tax enforcement; humanitarian economy

Maiduguri capital; Boko Haram affected; humanitarian/military economy

Katsina

Tenement rate; agricultural produce levy; livestock tax; textile zone

Agricultural levies; livestock taxes; textile industry

Katsina capital; agriculture/cotton; steel rolling mill

Sokoto

Tenement rate; livestock levy; agricultural produce; cement industry levies

Caliphate seat; agricultural/livestock levies; cement industry

Sokoto capital; Sokoto Caliphate; agriculture; Dangote cement

Bauchi

Tenement rate; mining levies; agricultural produce levy; development levy

Agricultural levies; mining sector taxes; moderate IGR

Bauchi capital; tin/columbite mining; agriculture

Benue

Tenement rate; agricultural produce levy; development levy; market taxes

Agricultural levies; food basket of the nation

Makurdi capital; food basket state; agriculture-dominated revenue

Bayelsa

Oil derivation 13%; development levy; business premises; large IGR growth 2024

Oil derivation 13%; small land area; oil-dependent

Yenagoa capital; oil producing; Niger Delta; smallest state by area

Cross River

Tenement rate; tourism levies; Calabar Free Trade Zone incentives; development levy

Tourism levies; Calabar FTZ incentives; moderate taxes

Calabar capital; tourism/carnival; Tinapa FTZ; cross-border trade

Ebonyi

Tenement rate; rice/agricultural levies; mining levies; development levy

Agricultural levies; mining sector; lower tax base

Abakaliki capital; rice production; stone quarrying; youngest SE state

Ekiti

Tenement rate; business premises levy; development levy; education-focused economy

Education hub; moderate state levies; lower IGR

Ado-Ekiti capital; university town; agriculture; lower IGR base

Gombe

Tenement rate; agricultural produce levy; livestock tax; development levy

Agricultural levies; emerging commercial centre

Gombe capital; NE commercial hub; agriculture/trade

Imo

Oil derivation revenue; tenement rate; business premises levy; market levies

Oil derivation revenue; commercial/trade levies

Owerri capital; oil producing; trade/commerce; SE hub

Jigawa

Tenement rate; agricultural produce levy; border trade levies; livestock tax

Agricultural levies; border trade; large IGR growth

Dutse capital; agriculture; Niger border trade; large IGR growth 2024

Kogi

Tenement rate; mineral extraction levies; business premises; development levy

Mineral levies; confluence state; moderate taxes

Lokoja capital; iron ore/coal mining; confluence of Niger/Benue rivers

Kwara

Tenement rate; business premises levy; agricultural produce levy; development levy

Moderate levies; gateway state; growing economy

Ilorin capital; North-South gateway; sugar/agriculture

Nassarawa

Tenement rate; mining/mineral levies; development levy; Abuja satellite benefits

Mining levies; Abuja satellite; emerging economy

Lafia capital; solid minerals; Abuja satellite development

Niger

Tenement rate; agricultural produce levy; mining levies; hydropower revenue

Agricultural levies; gold mining; largest state by area

Minna capital; largest state; gold mining; Kainji/Shiroro hydro

Adamawa

Tenement rate; agricultural/livestock levies; border trade taxes; development levy

Agricultural levies; border trade; moderate IGR

Yola capital; Cameroon border trade; agriculture/fishing

Ondo

Tenement rate; cocoa/bitumen levies; oil derivation; development levy; Ondo deep-sea port

Cocoa/bitumen levies; oil derivation revenue; deep-sea port

Akure capital; cocoa belt; bitumen deposits; oil producing

Osun

Tenement rate; business premises levy; agricultural produce levy; cultural tourism levies

Heritage tourism; agricultural levies; moderate taxes

Osogbo capital; Osun-Osogbo UNESCO site; gold mining; cocoa

Plateau

Tenement rate; mining/mineral levies; agricultural levy; tourism levies

Mining levies; Jos tin/tourism; moderate state taxes

Jos capital; tin mining; temperate climate tourism; agriculture

Taraba

Tenement rate; livestock levy; agricultural produce; development levy

Agricultural/livestock levies; tourism; lower tax base

Jalingo capital; agriculture/tourism; Mambilla Plateau

Yobe

Tenement rate; livestock tax; agricultural levy; reduced enforcement in insurgency areas

Agricultural/livestock levies; security-affected; lower IGR

Damaturu capital; Boko Haram affected; agriculture/livestock

Zamfara

Tenement rate; gold mining levies; agricultural produce; livestock tax

Mining levies; gold rush economy; security challenges

Gusau capital; artisanal gold mining; agriculture; security issues

Kebbi

Tenement rate; agricultural produce levy; livestock tax; border trade levies

Agricultural levies; rice/onion production; border trade

Birnin Kebbi capital; rice/onion/tomato production; Niger border

State / Province	Type of Variation	Key Local Tax	Notes
Lagos	Land Use Charge; business premises levy; 15% property transfer; highest IGR	Land Use Charge (combined tenement/ground rent); business premises levy; 15% property transfer levy; development levy	Commercial capital; N1.3T IGR (35% national); unique LUC system; tech hub
Rivers	Oil derivation revenue 13%; development levy; high IGR	Oil derivation 13% revenue; development levy; business premises; high IGR from oil economy	Port Harcourt; 2nd highest IGR; oil & gas hub; Niger Delta
Federal Capital Territory (Abuja)	FCT-IRS administration; no state governor; federal levies	FCT-IRS collects taxes; tenement rate; business premises registration; development levy	Federal capital; 3rd highest IGR; government/services economy
Ogun	Industrial zone incentives; proximity to Lagos; moderate levies	Business premises levy; tenement rate; industrial estate incentives; development levy	Lagos satellite; Ota/Sagamu industrial corridor; manufacturing hub
Oyo	Standard state levies; growing commercial base	Tenement rate; business premises levy; development levy; agricultural produce levies	Ibadan capital; largest city by area; agriculture/commerce
Delta	Oil derivation 13%; development levy; high oil revenue	Oil derivation 13%; development levy; business premises; oil-dependent economy	Asaba capital; oil producing; Niger Delta; Warri/Sapele industrial
Kano	Commercial hub; targeting N200B IGR; NIN-backed tax reform	Tenement rate; business premises levy; livestock/agricultural levies; market taxes	Largest northern city; commercial hub; textile/leather; agric processing
Kaduna	Investment promotion incentives; industrial zone levies	Tenement rate; business premises levy; KADIRS reform; investment zone incentives	Northern industrial centre; military industries; growing tech
Edo	Moderate state levies; growing services sector	Tenement rate; business premises levy; development levy; rubber/palm produce levies	Benin City capital; rubber/palm oil; growing services sector
Enugu	433% IGR growth 2024; coal economy; progressive tax reform	Tenement rate; business premises levy; development levy; highest IGR growth in 2024	Enugu capital; coal mining heritage; highest IGR growth 433% in 2024
Akwa Ibom	Oil derivation 13%; development levy; oil/gas revenue	Oil derivation 13%; development levy; business premises; oil-dependent revenue	Uyo capital; oil & gas; Ibom Air state airline; petrochemicals
Abia	Commercial hub; market levies; SME-heavy economy	Tenement rate; business premises levy; market/trade levies; SME-focused	Umuahia capital; Aba commercial hub; leather/garment manufacturing
Anambra	Trading hub; market levies; high commercial activity	Tenement rate; business premises levy; market taxes; Onitsha trading hub levies	Awka capital; Onitsha/Nnewi commercial hubs; auto parts/trade
Borno	Security zone; reduced tax enforcement; humanitarian economy	Tenement rate; livestock levies; reduced enforcement due to insurgency	Maiduguri capital; Boko Haram affected; humanitarian/military economy
Katsina	Agricultural levies; livestock taxes; textile industry	Tenement rate; agricultural produce levy; livestock tax; textile zone	Katsina capital; agriculture/cotton; steel rolling mill
Sokoto	Caliphate seat; agricultural/livestock levies; cement industry	Tenement rate; livestock levy; agricultural produce; cement industry levies	Sokoto capital; Sokoto Caliphate; agriculture; Dangote cement
Bauchi	Agricultural levies; mining sector taxes; moderate IGR	Tenement rate; mining levies; agricultural produce levy; development levy	Bauchi capital; tin/columbite mining; agriculture
Benue	Agricultural levies; food basket of the nation	Tenement rate; agricultural produce levy; development levy; market taxes	Makurdi capital; food basket state; agriculture-dominated revenue
Bayelsa	Oil derivation 13%; small land area; oil-dependent	Oil derivation 13%; development levy; business premises; large IGR growth 2024	Yenagoa capital; oil producing; Niger Delta; smallest state by area
Cross River	Tourism levies; Calabar FTZ incentives; moderate taxes	Tenement rate; tourism levies; Calabar Free Trade Zone incentives; development levy	Calabar capital; tourism/carnival; Tinapa FTZ; cross-border trade
Ebonyi	Agricultural levies; mining sector; lower tax base	Tenement rate; rice/agricultural levies; mining levies; development levy	Abakaliki capital; rice production; stone quarrying; youngest SE state
Ekiti	Education hub; moderate state levies; lower IGR	Tenement rate; business premises levy; development levy; education-focused economy	Ado-Ekiti capital; university town; agriculture; lower IGR base
Gombe	Agricultural levies; emerging commercial centre	Tenement rate; agricultural produce levy; livestock tax; development levy	Gombe capital; NE commercial hub; agriculture/trade
Imo	Oil derivation revenue; commercial/trade levies	Oil derivation revenue; tenement rate; business premises levy; market levies	Owerri capital; oil producing; trade/commerce; SE hub
Jigawa	Agricultural levies; border trade; large IGR growth	Tenement rate; agricultural produce levy; border trade levies; livestock tax	Dutse capital; agriculture; Niger border trade; large IGR growth 2024
Kogi	Mineral levies; confluence state; moderate taxes	Tenement rate; mineral extraction levies; business premises; development levy	Lokoja capital; iron ore/coal mining; confluence of Niger/Benue rivers
Kwara	Moderate levies; gateway state; growing economy	Tenement rate; business premises levy; agricultural produce levy; development levy	Ilorin capital; North-South gateway; sugar/agriculture
Nassarawa	Mining levies; Abuja satellite; emerging economy	Tenement rate; mining/mineral levies; development levy; Abuja satellite benefits	Lafia capital; solid minerals; Abuja satellite development
Niger	Agricultural levies; gold mining; largest state by area	Tenement rate; agricultural produce levy; mining levies; hydropower revenue	Minna capital; largest state; gold mining; Kainji/Shiroro hydro
Adamawa	Agricultural levies; border trade; moderate IGR	Tenement rate; agricultural/livestock levies; border trade taxes; development levy	Yola capital; Cameroon border trade; agriculture/fishing
Ondo	Cocoa/bitumen levies; oil derivation revenue; deep-sea port	Tenement rate; cocoa/bitumen levies; oil derivation; development levy; Ondo deep-sea port	Akure capital; cocoa belt; bitumen deposits; oil producing
Osun	Heritage tourism; agricultural levies; moderate taxes	Tenement rate; business premises levy; agricultural produce levy; cultural tourism levies	Osogbo capital; Osun-Osogbo UNESCO site; gold mining; cocoa
Plateau	Mining levies; Jos tin/tourism; moderate state taxes	Tenement rate; mining/mineral levies; agricultural levy; tourism levies	Jos capital; tin mining; temperate climate tourism; agriculture
Taraba	Agricultural/livestock levies; tourism; lower tax base	Tenement rate; livestock levy; agricultural produce; development levy	Jalingo capital; agriculture/tourism; Mambilla Plateau
Yobe	Agricultural/livestock levies; security-affected; lower IGR	Tenement rate; livestock tax; agricultural levy; reduced enforcement in insurgency areas	Damaturu capital; Boko Haram affected; agriculture/livestock
Zamfara	Mining levies; gold rush economy; security challenges	Tenement rate; gold mining levies; agricultural produce; livestock tax	Gusau capital; artisanal gold mining; agriculture; security issues
Kebbi	Agricultural levies; rice/onion production; border trade	Tenement rate; agricultural produce levy; livestock tax; border trade levies	Birnin Kebbi capital; rice/onion/tomato production; Niger border