Nigeria - 1973 - Finance

Education Tax Decree

Ministry of Finance, Budget and National Planning, Nigeria

This declares an annual education tax which shall be assessed, collected and administrated per the provisions of this decree. It emphasizes that the tax at the rate of 2 per cent, shall be charged on the assessable profit of a company registered in Nigeria.

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Education Tax Decree Current Version

January 2022

This declares an annual education tax which shall be assessed, collected and administrated per the provisions of this decree. It emphasizes that the tax at the rate of 2 per cent, shall be charged on the assessable profit of a company registered in Nigeria.

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