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Learn moreNigeria: New withholding tax regulations
The regulations became effective July 1, 2024.
The Federal Ministry of Finance has issued regulations to provide clarity on the rules for the deduction (withholding) of tax from payments made to taxable persons under the laws concerning companies income tax, capital gains tax, individual income tax, and petroleum profits tax.
The other key objectives of the regulations are to:
- Reduce withholding tax rates applicable to low-margin businesses
- Promote ease of tax compliance and administration
- Reduce arbitrage between corporate and noncorporate structures
- Reflect emerging issues and leverage global best practices
The regulations complement the applicable statutory provisions and replace all prior rules regarding withholding at source, except for pay-as-you-earn (PAYE) tax.
The regulations became effective July 1, 2024.
Read a July 2024 report prepared by the KPMG member firm in Nigeria
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