Thirteenth Schedule: Exemption for agricultural business
Schedule 13 to the Nigeria Tax Act 2025, as published in the Official Gazette.
Referred to in Sections 163(1)(p) and 187.
Referred to in Sections 163(1)(p) and 187.
The Thirteenth Schedule lists the agricultural businesses exempt from tax under section 163(1)(p) and section 187, and the products exempted.
| Sub-sector | Activity | Exempted products |
|---|---|---|
| Crop production | Growing of perennial and non-perennial crops | All crops |
| Livestock | Raising and breeding of animals in ranches and farms | Cattle, swine/pigs, sheep, goat, and poultry, including processed eggs |
| Livestock processing | Meat and poultry processing | (Products as for Livestock above: the Gazette merges the cell) |
| Forestry | Plantation of rubber and acacia trees | Latex and gum arabic |
| Dairy | Manufacture of dairy products | Fresh liquid milk, pasteurised, sterilised, homogenised and or ultra-heat treated; Dried or concentrated milk; Cream from fresh liquid milk, pasteurised, sterilised, homogenised; Milk or cream in solid form; Cheese, curd and lactose |
| Cocoa processing | Processing of cocoa | Cocoa, cocoa butter, cocoa fat, cocoa oil; Chocolate |
| Animal feeds | Manufacture of animal feeds | Animal feed, edible oils and by-products, concentrates, grain mill products, and feed supplements |
Gazette pages as printed (A593 to A593)
These are the original pages. Select a page to open it at full size.
All Schedules
- First Schedule
- Second Schedule
- Third Schedule
- Fourth Schedule
- Fifth Schedule
- Sixth Schedule
- Seventh Schedule
- Eighth Schedule
- Ninth Schedule
- Tenth Schedule
- Eleventh Schedule
- Twelfth Schedule
- Thirteenth Schedule
- Fourteenth Schedule
Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not tax or legal advice.