NIGERIAN TAXES ACROSS THE THREE TIERS OF GOVERNMENT

Taxes and Levies Collected By Local Government

1. Shops and Kiosks rates
2. Tenement rates
3. On and Off Liquor License fees
4. Slaughter slab fees
5. Marriage, birth and death registration fees
6. Naming of street registration fees, excluding any street in the State Capital
7. Right of Occupancy fees on lands in the rural areas, excluding those collectible by the Federal and State Governments.
8. Markets taxes and levies excluding any market where State finance is involved
9. Motor park levies
10. Domestic animal license fees
11. Bicycle, truck canoe wheelbarrow and cart fees, other than a mechanically propelled       truck
12. Cattle tax payable by cattle farmers only
13. Merriment and road closure
14. Radio and television license fees (other than radio and television transmitter)
15. Vehicle radio license
16. Wrong parking charges
17. Public convenience, sewage and refuse disposal fees.
18. Customary burial grounds permit fees
19. Religious places establishment permit fees.
20. Signboard and Advertisement permit fees.
21. Wharf Landing Charge, where applicable

Taxes Collected by State Government

1. Personal Income Tax in respect of individuals resident in the State
2. (a)Pay-As-You-Earn PAYE) (b) Direct Taxation (Self-Assessment)
3. Withholding Tax (Individuals & Enterprises)
4. Capital Gains Tax (Individuals & Enterprises)
5. Stamp Duties on instrument executed by individuals
6. Pool Betting, Lotteries Gaming and Casino Taxes
7. Road Taxes
8. Business premises registration fee in respect of urban and rural areas which includes registration fees and per annum for the renewals as fixed by each state
9. Development Levy (individuals only) not more than 100 per annum on all taxable individuals
10. Naming of street registration fees in the State Capital
11. Right of Occupancy fees on lands owned by the State Government in urban areas of the State
12. Market Taxes and Levies where State finance is involved
13. Land use Charge, where applicable
14. Entertainment Tax, where applicable
15. Environmental (Ecological) fee or levy
16. Mining, milling and quarrying fee, where applicable
17. Hotel, Restaurant or Event Centre Consumption Tax, where applicable
18. Animal Trade Tax, where applicable
19. Produce Sales Tax, where applicable
20. Slaughter or Abattoir fees, where applicable
21. Infrastructure Maintenance Charge or levy, where applicable
22. Fire Service Charge
23. Property Tax, where applicable
24. Economic Development Levy, where applicable
25. Social Services Contribution Levy, where applicable
26. Signage and Mobile Advertisement, jointly collected by the State and Local Government

Taxes Collected by Federal Government

1. Companies Income Tax
2. Withholding Tax on companies and residents of the Federal Capital Territory and non-resident individuals
3. Petroleum Profit Tax
4. Value Added Tax
5. Education Tax
6. Capital Gains Tax on the residents of the Federal Capital Territory, bodies corporate and non-resident individuals
7. Stamp Duties on bodies corporate and residents of the Federal Capital Territory
8. Personal Income Tax in respect of:

(a)Members of the Armed Forces of the Federation (b) Members of the Nigerian Police Force (c) Residents of the Federal Capital Territory (d) Staff of the Ministry of Foreign Affairs and non-resident individuals

• National Information Technology Development Levy and self evaluate

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