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Learn moreNigeria: Imposed income tax on foreign exchange transaction gains of banks
A proposed measure that would tax realized profits of banks from all foreign exchange transactions in financial year 2023
The Finance (Amendment) Bill 2024 includes a proposed measure that would tax the realized profits of banks from all foreign exchange transactions in the 2023 financial year.
The bill provides for a one-off tax of 50% on such realized profits, and banks would have the option to settle the tax in installments provided an installment plan is approved by the Federal Inland Revenue Service (FIRS) on or before December 31, 2024.
Read a July 2024 report prepared by the KPMG member firm in Nigeria
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