Capital Gain Tax (for Abuja Residents and Corporate bodies)
Stamp Duties Involving a Corporate Entity
Personal Income Tax in respect of:Armed Forces Personnel
Police Personnel
Residents of Abuja FCT
External Affairs Officers
Non – Residents
State Tax Types
Personal Income Tax:Pay-As-You-Earn (PAYE)
Direct (Self and Government) Assessment
Withholding Tax (Individuals only)
Capital Gain Tax
Stamp Duties (Instruments Executed by Individuals)
Pools betting, Lotteries, Gaming and Casino Taxes
Road Taxes
Business Premises Registration and Renewal Levy
Development Levy (Individuals Only) not more than N100 per annum on all taxable individuals.
Naming of Street Registration fee in state capitals
Right of Occupancy fees in State Capitals
Rates in Markets where State Finances are involved.
Local Tax Types
Company Income Tax
Shops and Kiosk rates
Tenement Rates
On and off Liquor License
Slaughter Slab fees
Marriage, Birth and Death registration fees
Naming of Street registration fee (excluding state Capitals)
Right of Occupancy fees (Excluding state capitals)
Market/Motor park fee (excluding market where state finance are Involved)
Domestic animal License
Bicycle, truck, Canoe, Wheel barrow and cart fees
Cattle tax (for cattle rearers)
Merriment and road closure fees
Radio/Television (Other than Radio/TV Transmitter) licenses and vehicle radio license (to be imposed by the local government in which the car is registered)
Wrong Parking charges
Public convenience, Sewage and Refuse Disposal fees.
Customary burial ground and religious places permits and signboard/advertisement permit.
