Nigeria Tax Act 2025 · Chapter 6 · Part I

Section 147 Rate of VAT

Subject to the provisions of Part IX of this Chapter, VAT shall be charged on the value of all taxable supplies at the rate of 7.5%.

Cite as: Nigeria Tax Act 2025, section 147

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Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.