Sign inSign upSign in
Menu

Nigeria Tax Act 2025 · Chapter 8 · Part II

Section 182Exclusion from other reliefs and transition arrangements

(1)
Any company granted economic development tax credit, shall not benefit from a similar tax incentive under this Act or any other law.
(2)
Any company granted an incentive under the Industrial Development (Income Tax Relief) Act shall continue to enjoy the reliefs applicable under the Act for the unexpired period as at the commencement of this Act.
(3)
Where a company has been granted an economic development incentive under this Act prior to the applicable sunset for the sector or activity, the company shall continue to enjoy the reliefs applicable under this Chapter for the unexpired period as specified under sections 178 and 179 of this Act.
Cite as: Nigeria Tax Act 2025, section 182

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