The incentive period of a priority company shall commence on the production day of the company, and subject to sections 170, 171 and 175 of this Act, shall be for a period of five years.
Nigeria Tax Act 2025 · Chapter 8 · Part II
Section 177Economic development incentive period
Cite as: Nigeria Tax Act 2025, section 177
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.