Nigeria - 1993 - Finance

Education Tax Act 1993

Ministry of Finance, Ministry of Education, Nigeria

This Act imposes an education tax on companies registered in Nigeria and establishes an Education Fund into which the tax collected shall be paid. It also establishes a Board of Trustees to manage and administer the Fund for disbursement to Federal, State and Local Government educational institutions, including secondary and primary schools, for the restoration, rehabilitation and consolidation of education in Nigeria.

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Education Tax Act 1993 Current Version

January 2022

This Act imposes an education tax on companies registered in Nigeria and establishes an Education Fund into which the tax collected shall be paid. It also establishes a Board of Trustees to manage and administer the Fund for disbursement to Federal, State and Local Government educational institutions, including secondary and primary schools, for the restoration, rehabilitation and consolidation of education in Nigeria.

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