Fourteenth Schedule: Defence and Security Infrastructure Fund
Schedule 14 to the Nigeria Tax Act 2025, as published in the Official Gazette.
Referred to in Section 59(6).
Referred to in Section 59(6).
Establishment of Fund
1.
(1)
There is established a Fund known as the Defence and Security Infrastructure Fund (the Fund) for the implementation of a national security scheme and the development of defence industry and infrastructure in Nigeria.
(2)
There shall be paid and credited to the Fund established under this schedule, 10% of the development levy imposed in section 160 of this Act.
(3)
The Fund created under this schedule shall be used exclusively for operational purposes to enhance security in Nigeria.
Management of Fund
2.
(1)
The Fund is to be managed jointly by the following security agencies and bodies:
(a)
Nigerian Army, Nigerian Navy and Nigerian Airforce, established under the Armed Forces Act, Cap. A20, Laws of the Federation of Nigeria, 2004 ;
(b)
Nigerian Police Force established by Police Act, Cap. P19, Laws of the Federation of Nigeria 2004 ;
(c)
Department of State Security (DSS) established under the National Security Agencies Act, Cap. N74, Laws of the Federation of Nigeria, 2004 ;
(d)
Nigerian Security and Civil Defence Corps (NSCDC) established under the Nigerian Security and Civil Defence Commission Act, No. 6, 2007 ;
(e)
Nigerian Forest Security Service (NFSS) established under the Nigerian Forest Security Service Act 2025 ;
(f)
Defence Intelligence Agency (DIA) established under Decree 19 of 1986 ; and
(g)
Office of the National Security Adviser established under the National Security Agencies Act of 1986.
(2)
The monies due to each agency as prescribed under paragraph 3 of this Schedule shall be paid directly to the agency's account with the Central Bank of Nigeria.
(3)
Monies from the Fund shall be used by the agencies to fulfil the performance of functions and obligations as provided under the establishment laws of the agencies, including obligations on maintenance, reporting and accountability of funding.
Fund Allocation Details
3. The 10% allocation from the development levy shall be divided and managed as follows —
| S/N | Agency | Percentage of the Fund |
|---|---|---|
| 1 | Defence Headquarters | 8% |
| 2 | Nigerian Army | 20% |
| 3 | Nigerian Navy | 12.5% |
| 4 | Nigerian Airforce | 12.5% |
| 5 | ONSA / Counter-Terrorism Center | 6% |
| 6 | Nigeria Police Force | 10% |
| 7 | Police Trust Fund | 8% |
| 8 | Department of State Security | 9% |
| 9 | Nigerian Security and Civil Defence Corps | 5% |
| 10 | Nigerian Forest Security Service | 5% |
| 11 | Defence Intelligence Agency | 4% |
4. The allocation, distribution, and management of the Fund established under this Schedule may be reviewed by the National Assembly from time to time to ensure the effective distribution and maintenance of the Fund based on needs and emerging challenges in Nigeria.
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.