Nigeria Tax

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Many governments around the world have taken recourse to declaring periods of tax amnesty on the premise that it would encourage taxpayers to come forward and voluntarily declare their taxable income and ultimately drive revenue generation.

Chapter | Tax from The Report: Nigeria 2017

In conjunction with Deloitte Nigeria, this chapter explores the taxation system, examining Nigeria’s investor-friendly environment.

It also contains a viewpoint with Yomi Olugbenro, Partner and Head of Tax, Deloitte Nigeria.

With Africa’s largest economy and its biggest population, Nigeria is the continent’s heavyweight. The country has been blessed with resource-rich lands, areas of great agricultural fertility and favourable demographics, but it has also had its fair share of challenges.


The importance of taxation in any economy cannot be overemphasised, and its effects remain significant. It helps greatly in the redistribution of income and gives the government funds that it can use to finance public services such as provision of adequate national security, public infrastructure, social security services, power, a network of...


The recent global economic recession and diminished oil prices have burdened the government with the desire to raise revenue from tax without stunting economic growth. There is a need to capture the sources by which the government could widen its tax net and increase revenue generation without overburdening the taxpayer. Outlined below are...


A transfer price is the price charged between related parties (e.g., a parent company and its controlled foreign corporation) in an intercompany transaction. For example, if a subsidiary company sells goods to a parent company, the cost of those goods paid by the parent to the subsidiary is the transfer price. Transfer pricing (TP) could apply...

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