Nigeria VAT / Sales Tax
Detailed vat / sales tax rates and rules for Nigeria in 2026.
VAT / Sales TaxNGN
Nigeria's VAT is levied at 7.5% on the supply of goods and services (increased from 5% in February 2020). Basic food items, medical supplies, educational materials, and exports are zero-rated or exempt. Small businesses with turnover below ₦25 million are exempt from VAT registration. Non-resident suppliers providing digital services to Nigerian consumers must register and charge VAT.
Standard Rate
7.5%
Registration Threshold
₦25,000,000 annual turnover
Reduced Rates
0% — Exports, medical and pharmaceutical products, basic food items, educational materials, baby products
How Nigeria VAT / Sales Tax compares
Nigeria’s standard VAT / sales tax rate of 7.5% is the 165th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Africa’s regional average of 15.2%.
Nigeria
7.5%
Africa average
15.2%
Global average
13.7%
