AT A GLANCE: Personal income, capital gains… taxes levied by the State of Lagos


The Lagos State Government has joined the lawsuit challenging the collection of value added tax by the Federal tax service (FIRS).

Before that, the state has established a law to impose and invoice VAT as a court of appeal ordered states to maintain the status quo pending the decision of an appeal filed by FIRS.

If the court case is ultimately settled on the state governments side, VAT will be added to the 25 taxes charged by the state government – outside of local government councils.

It’s the listing in full:

1. Personal income tax (IRP) for natural persons residing in the State:

(a) Pay as you win (PAYE)

(b) Direct taxation (self-assessment);

2. Withholding tax (individuals only);

3. Capital gains tax (individuals only);

4. Stamp duties on acts performed by individuals;

4. Taxes on betting, lotteries and casinos;

6. Road taxes;

7. Business premises registration tax with respect to urban and rural areas which includes registration fees per year for renewals as set by each state;

8. Development tax (individuals only) not more than 100 per year on all taxable natural persons;

9. Denomination of street registration fees in the state capital;

10. Tenure rights to state government land in urban areas of the state;

11. Taxes and market levies in the event of State financing;

12. Land use charge, if applicable;

13. Entertainment tax, if applicable;

14. Environmental tax or tax (ecological);

15. Extraction, crushing and quarrying costs, if applicable;

16. Consumption tax on hotels, restaurants or event centers, if applicable;

17. Animal trade tax, if applicable;

18. File sales tax, if applicable;

19. Slaughter or slaughterhouse costs, if applicable;

20. Infrastructure maintenance fee or charge, if applicable;

21. Fire service charges;

22. Property tax, if applicable;

23. Economic development tax, if applicable;

24. The deduction of social contributions, if applicable; and

25. Signage and mobile advertising, jointly collected by state and local government.


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