• Taxes and Taxation

          Taxes/Levies Collectible by State Governments 

    1. Personal income tax: 
          - Pay-As-You-Earn (PAYE); 
          - Direct (self and government) assessment; 
          - Withholding tax (individuals only); 

    2. Capital gains tax;  

    3. Stamp duties (instruments executed by individuals);  Pools betting, lotteries, gaming and casino taxes; 

    4. Road taxes; 

    5. Business premises registration and renewal levy; 
          - urban areas (as defined by each state): 
              maximum of N 10,000 for registration and N5 ,000 for the renewal per annum   
          - rural areas 
          - registration N2,000 per annum 
          - renewal N 1,000 per annum
    6. Development levy (individuals only) not more than N100 per annum on all taxable individuals; 

    7. Naming of street registration fee in state capitals 

    8. Right of occupancy fees in state capitals; 

    9. Rates in markets where state finances are involved.  

Local Government Areas