• Monday 27th May, 2024
Tax Collection

Tax Collection has been classified below under the 3 main tax collection bodies:



  1. Personal Income Tax in respect of individuals resident in the State

(a)Pay-As-You-Earn(PAYE) (b)Direct Taxation(Self-Assessment)

  1. Witholding Tax (Individuals Only)
  2. Capital Gains Tax (Individuals Only)
  3. Stamp Duties on instrument executed by individuals
  4. Poola Betting, Lotteries Gaming and Casino Taxes
  5. Road Taxes
  6. 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
  7. Development Levy (individuals only) not more than 100 per annum on all taxable individuals
  8. Naming of street registration fees in the State Capital
  9. Right of Occupancy fees on lands owned by the State Government in urban areas of the State
  10. Market Taxes and Levies where State finance is involved
  11. Land use Charge, where applicable
  12. Entertainment Tax, where applicable
  13. Environmental (Ecological) fee or levy
  14. Mining, milling and quarrying fee, where applicable
  15. Hotel, Restaurant or Event Centre Consumption Tax, where applicable
  16. Animal Trade Tax, where applicable
  17. Produce Sales Tax, where applicable
  18. Slaughter or Abattoir fees, where applicable
  19. Infrastructure Maintenance Charge or levy, where applicable
  20. Fire Service Charge
  21. Property Tax, where applicable
  22. Economic Development Levy, where applicable
  23. Social Services Contribution Levy, where applicable
  24. Signage and Mobile Advertisment, jointly collected by the State and 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


  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
  9. National Information Technology Development Levy.

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