TAXES COLLECTED BY FEDERAL GOVERNMENT

Companies Income Tax
Withholding Tax on companies and residents of the Federal Capital Territory and non-resident individuals
Petroleum Profit Tax
Value Added Tax
Education Tax
Capital Gains Tax on the residents of the Federal Capital Territory, bodies corporate and non-resident individuals
Stamp Duties on bodies corporate and residents of the Federal Capital Territory
Personal Income Tax in respect of:
- Members of the Armed Forces of the Federation
- Members of the Nigerian Police Force
- Residents of the Federal Capital Territory
- Staff of the Ministry of Foreign Affairs and non-resident individuals
National Information Technology Development Levy

TAXES COLLECTED BY STATE

Personal Income Tax in respect of individuals resident in the State
1. Pay-As-You-Earn (PAYE)
2. Direct Taxation (Self-Assessment)
Withholding Tax (Individuals Only)
Capital Gains Tax (Individuals Only)
Stamp Duties on instrument executed by individuals
Pool and Betting, Lotteries Gaming and Casino Taxes
Road Taxes
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
Development Levy (individuals only) not more than 100 per annum on all taxable individuals
Naming of street registration fees in the State Capital
Right of Occupancy fees on lands owned by the State Government in urban areas of the State
Market Taxes and Levies where State finance is involved
Land use Charge, where applicable
Entertainment Tax, where applicable
Environmental (Ecological) fee or levy
Mining, milling and quarrying fee, where applicable
Hotel, Restaurant or Event Centre Consumption Tax, where applicable
Animal Trade Tax, where applicable
Produce Sales Tax, where applicable
Slaughter or Abattoir fees, where applicable
Infrastructure Maintenance Charge or levy, where applicable
Fire Service Charge
Property Tax, where applicable
Economic Development Levy, where applicable
Social Services Contribution Levy, where applicable
Signage and Mobile Advertisement, jointly collected by the State and Local Government

Shops and Kiosks rates
Tenement rates
Slaughter slab fees
Marriage, birth and death registration fees
Naming of street registration fees, excluding any street in the State Capital
Right of Occupancy fees on lands in the rural areas, excluding those collectible by the Federal and State Governments
Markets taxes and levies excluding any market where State finance is involved
Motor park levies
Domestic animal license fees
Bicycle, truck canoe wheelbarrow and cart fees, other than a mechanically propelled truck
Cattle tax payable by cattle farmers only
Merriment and road closure
Radio and television license fees (other than radio and television transmitter)
Vehicle radio license
Wrong parking charges
Public convenience, sewage and refuse disposal fees
Customary burial grounds permit fees
Religious places establishment permit fees
Signboard and Advertisement permit fees
Wharf Landing Charge, where applicable