Total tax and non-tax revenue | | 8 296 702.254 | 12 294 426.911 | 11 370 996.107 | 10 822 856.263 | 11 232 659.293 | 8 477 903.011 | 7 570 536.396 | 9 419 129.033 | 12 015 508.762 | 13 911 583.61 | 13 267 523.892 |
Total tax and non-tax revenue | Total tax revenue | | 4 023 596.845 | 6 145 338.296 | 6 813 509.508 | 6 727 820.571 | 6 886 137.296 | 5 761 425.461 | 5 413 911.799 | 6 547 014.007 | 8 167 036.711 | 8 679 676.3 | 8 526 115.942 |
Total tax revenue | 1000 Taxes on income, profits and capital gains | | 2 555 737.91 | 4 300 529.475 | 4 708 476.6 | 4 459 437.4 | 4 367 592.94 | 3 453 159.4 | 3 018 256.39 | 3 649 715.355 | 4 910 260.894 | 4 910 410 | 4 189 702.578 |
1000 Taxes on income, profits and capital gains | 1100 Taxes on income, profits and capital gains of individuals | | 320 770.57 | 381 541.385 | 470 374.6 | 513 021.3 | 520 233.38 | 543 561.4 | 604 758.839 | 711 066.555 | 798 630.309 | 927 297 | 982 157.306 |
1100 Taxes on income, profits and capital gains of individuals | 1110 On income and profits of individuals | | 320 770.57 | 381 541.385 | 470 374.6 | 513 021.3 | 520 233.38 | 543 561.4 | 604 758.839 | 711 066.555 | 798 630.309 | 927 297 | 982 157.306 |
1110 On income and profits of individuals | Personal Income Tax (Federal) | | 32 563.87 | 43 467.185 | 51 173.4 | 48 459.6 | 52 845.58 | 57 377.4 | 59 468.5 | 107 682.1 | 85 145.669 | 70 307 | 93 370.55 |
State PAYE ("Pay as You Earn") Tax | | 268 820.6 | 312 911.2 | 392 957.9 | 434 625.6 | 434 006 | 456 595.3 | 511 910.929 | 566 212.129 | 669 218.363 | 809 320 | 851 730.623 |
Personal Income Tax (State) | | 19 386.1 | 25 163 | 26 243.3 | 29 936.1 | 33 381.8 | 29 588.7 | 33 379.41 | 37 172.326 | 44 266.277 | 47 670 | 37 056.133 |
1120 On capital gains of individuals | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Taxes on income, profits and capital gains of corporates | | 2 234 967.34 | 3 918 988.09 | 4 238 102 | 3 946 416.1 | 3 847 359.56 | 2 909 598 | 2 413 497.551 | 2 938 648.8 | 4 111 630.585 | 3 983 113 | 3 207 545.272 |
1200 Taxes on income, profits and capital gains of corporates | 1210 On profits of corporates | | 2 233 930.64 | 3 909 683.565 | 4 229 185.4 | 3 926 760.2 | 3 844 709.76 | 2 892 796 | 2 314 094.151 | 2 935 468.5 | 4 099 035.885 | 3 977 136 | 3 204 026.7 |
1210 On profits of corporates | Petroleum Profits Tax | | 1 480 363.9 | 3 070 591.3 | 3 201 319.5 | 2 666 366.9 | 2 453 947.4 | 1 289 960.7 | 1 157 808.1 | 1 520 481.7 | 2 467 580.675 | 2 114 268.4 | 1 516 979.2 |
Companies Income Tax | | 658 502.6 | 654 448.159 | 820 565.5 | 963 450.8 | 1 173 490.7 | 1 268 977.2 | 933 537.3 | 1 215 056.8 | 1 340 329.4 | 1 604 698.5 | 1 275 369.8 |
Education Tax | | 89 178.04 | 130 741.861 | 188 435.5 | 279 358.7 | 189 613.7 | 206 040.2 | 130 122.651 | 154 957.4 | 203 284.719 | 221 057.7 | 259 563.4 |
Income tax on gas exploration companies | | 0 | 45 227.1 | 9 727 | 7 726.9 | 17 749.76 | 115 569.2 | 85 878.1 | 34 838.6 | 75 987.8 | 21 930.2 | 134 063 |
National Information Technology Development Fund | | 5 886.1 | 8 675.145 | 9 137.9 | 9 856.9 | 9 908.2 | 12 248.7 | 6 748 | 10 134 | 11 853.291 | 15 181.2 | 18 051.3 |
1220 On capital gains of corporates | | 1 036.7 | 9 304.525 | 8 916.6 | 19 655.9 | 2 649.8 | 16 802 | 99 403.4 | 3 180.3 | 12 594.7 | 5 977 | 3 518.572 |
1300 Unallocable between 1100 and 1200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions (SSC) | | 305 162.805 | 402 144.876 | 514 151.436 | 574 063.121 | 643 446.586 | 569 879.101 | 550 051.6 | 714 217.5 | 687 080 | 931 600 | 982 909.2 |
2000 Social security contributions (SSC) | 2100 Employees SSC | | 172 417.805 | 227 919.876 | 274 283.836 | 305 527.521 | 333 268.286 | 269 327.756 | 261 414.378 | 332 913.611 | 324 012.222 | 430 691.111 | 452 199.022 |
2100 Employees SSC | 2110 On a payroll basis of employees SSC | | 172 417.805 | 227 919.876 | 274 283.836 | 305 527.521 | 333 268.286 | 269 327.756 | 261 414.378 | 332 913.611 | 324 012.222 | 430 691.111 | 452 199.022 |
2110 On a payroll basis of employees SSC | National Pension Commission (employee-side) | | 132 745 | 174 225 | 230 880 | 251 960 | 290 690 | 226 595.556 | 216 977.778 | 291 111.111 | 270 022.222 | 378 511.111 | 403 605.822 |
National Health Insurance Scheme | | 39 672.805 | 53 694.876 | 43 403.836 | 53 567.521 | 42 578.286 | 42 732.201 | 44 436.6 | 41 802.5 | 53 990 | 52 180 | 48 593.2 |
2120 On an income tax basis of employees SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2200 Employers SSC | | 132 745 | 174 225 | 239 867.6 | 268 535.6 | 310 178.3 | 300 551.344 | 288 637.222 | 381 303.889 | 363 067.778 | 500 908.889 | 530 710.178 |
2200 Employers SSC | 2210 On a payroll basis of employers SSC | | 132 745 | 174 225 | 239 867.6 | 268 535.6 | 310 178.3 | 300 551.344 | 288 637.222 | 381 303.889 | 363 067.778 | 500 908.889 | 530 710.178 |
2210 On a payroll basis of employers SSC | National Pension Commission (employer-side) | | 132 745 | 174 225 | 230 880 | 251 960 | 290 690 | 283 244.444 | 271 222.222 | 363 888.889 | 337 527.778 | 473 138.889 | 504 507.278 |
Nigerian Social Insurance Trust Fund | | 0 | 0 | 8 987.6 | 16 575.6 | 19 488.3 | 17 306.9 | 17 415 | 17 415 | 25 540 | 27 770 | 26 202.9 |
2220 On an income tax basis of employers SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2300 Self-employed or non-employed SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2400 Unallocable between 2100, 2200 and 2300 SSC | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
3000 Taxes on payroll and workforce | | 12 610.4 | 15 673 | 22 094.9 | 25 274.4 | 29 980 | 32 765.6 | 31 703.5 | 40 889.9 | 50 310.487 | 54 760 | 69 950.3 |
5000 Taxes on goods and services | | 1 036 385.93 | 1 276 799.752 | 1 404 988.13 | 1 479 362.55 | 1 606 272.21 | 1 520 488.76 | 1 569 281.396 | 1 821 380.625 | 2 072 093.69 | 2 317 754.3 | 2 774 502.599 |
5000 Taxes on goods and services | 5100 Taxes on production, sale, transfer, etc | | 1 029 896.43 | 1 270 746.448 | 1 395 767.56 | 1 463 478.87 | 1 593 257.08 | 1 501 713.36 | 1 548 942.54 | 1 799 838.4 | 2 047 859.982 | 2 287 161.1 | 2 746 108.6 |
5100 Taxes on production, sale, transfer, etc | 5110 General taxes on goods and services | | 564 891.6 | 659 153.618 | 710 555.1 | 802 683.5 | 802 964.7 | 767 333.5 | 828 199.1 | 972 348.4 | 1 108 039.982 | 1 189 981.1 | 1 531 170.9 |
5110 General taxes on goods and services | 5111 Value added taxes | | 564 891.6 | 659 153.618 | 710 555.1 | 802 683.5 | 802 964.7 | 767 333.5 | 828 199.1 | 972 348.4 | 1 108 039.982 | 1 189 981.1 | 1 531 170.9 |
5111 Value added taxes | VAT revenues (domestic) | | 436 610.2 | 492 061.088 | 545 919.6 | 629 664.1 | 616 885.2 | 597 412.4 | 650 343.9 | 770 347.9 | 859 018.219 | 945 463.9 | 1 183 446.1 |
VAT revenues (imports) | | 128 281.4 | 167 092.53 | 164 635.5 | 173 019.4 | 186 079.5 | 169 921.1 | 177 855.2 | 202 000.5 | 249 021.763 | 244 517.2 | 347 724.8 |
5112 Sales tax | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5113 Other (than value added and sales tax) | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5120 Taxes on specific goods and services | | 465 004.83 | 611 592.83 | 685 212.46 | 660 795.37 | 790 292.38 | 734 379.86 | 720 743.44 | 827 490 | 939 820 | 1 097 180 | 1 214 937.7 |
5120 Taxes on specific goods and services | 5121 Excises | | 35 449.41 | 40 724.49 | 38 542.07 | 24 410.68 | 39 762.54 | 39 783.56 | 41 258.12 | 41 600 | 55 060 | 91 690 | 120 854 |
5122 Profits of fiscal monopolies | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 429 555.42 | 570 868.34 | 646 670.39 | 636 384.69 | 750 529.84 | 694 596.3 | 679 485.32 | 785 890 | 884 760 | 1 005 490 | 1 094 083.7 |
5123 Customs and import duties | Import duties | | 272 248.38 | 374 816.48 | 404 838.79 | 387 777.3 | 511 547.63 | 468 381.81 | 462 057.68 | 533 560 | 604 990 | 693 490 | 746 153.7 |
Other customs taxes | | 157 307.04 | 196 051.86 | 241 831.6 | 248 607.39 | 238 982.21 | 226 214.49 | 217 427.64 | 252 330 | 279 770 | 312 000 | 347 930 |
5124 Taxes on exports | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes not included within 5121 to 5127 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 6 489.5 | 6 053.303 | 9 220.57 | 15 883.68 | 13 015.13 | 18 775.4 | 20 338.856 | 21 542.225 | 24 233.709 | 30 593.2 | 28 393.999 |
5200 Taxes on use of goods and perform activities | 5210 Recurrent taxes on use of goods and perform activities | | 6 489.5 | 6 053.303 | 9 220.57 | 15 883.68 | 13 015.13 | 18 775.4 | 20 338.856 | 21 542.225 | 24 233.709 | 30 593.2 | 28 393.999 |
5210 Recurrent taxes on use of goods and perform activities | 5211 Recurrent taxes paid by households: motor vehicles | | 6 121.3 | 5 648.8 | 8 788.7 | 15 407.1 | 12 568.2 | 18 411.6 | 19 947.856 | 21 214.325 | 23 956.952 | 30 270 | 28 393.999 |
5212 Recurrent taxes paid by others: motor vehicles | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 368.2 | 404.503 | 431.87 | 476.58 | 446.93 | 363.8 | 391 | 327.9 | 276.757 | 323.2 | 0 |
5220 Non-recurrent taxes on use of goods and perform activities | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5300 Unallocable between 5100 and 5200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 113 699.8 | 150 191.193 | 163 798.442 | 189 683.1 | 238 845.56 | 185 132.6 | 244 618.913 | 320 810.627 | 447 291.64 | 465 152 | 509 051.265 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | 6100 Paid solely by business | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6200 Other taxes not solely paid by business | | 113 699.8 | 150 191.193 | 163 798.442 | 189 683.1 | 238 845.56 | 185 132.6 | 244 618.913 | 320 810.627 | 447 291.64 | 465 152 | 509 051.265 |
6200 Other taxes not solely paid by business | Other tax revenue from states | | 107 106.4 | 143 728.9 | 156 408 | 182 076.9 | 227 902 | 178 047.9 | 238 713.713 | 311 872.627 | 431 493.208 | 446 960 | 388 894.265 |
Stamp duties | | 6 593.4 | 6 462.293 | 7 390.442 | 7 606.2 | 10 943.56 | 7 084.7 | 5 905.2 | 8 938 | 15 798.432 | 18 192 | 120 157 |
Total tax revenues not including social security contributions | | 3 718 434.04 | 5 743 193.42 | 6 299 358.072 | 6 153 757.45 | 6 242 690.71 | 5 191 546.36 | 4 863 860.199 | 5 832 796.507 | 7 479 956.711 | 7 748 076.3 | 7 543 206.742 |
Total non-tax revenue | | 4 273 105.409 | 6 149 088.615 | 4 557 486.599 | 4 095 035.693 | 4 346 521.997 | 2 716 477.55 | 2 156 624.597 | 2 872 115.025 | 3 848 472.05 | 5 231 907.31 | 4 741 407.95 |
Total non-tax revenue | Non-tax revenue: Grants | | 335.409 | 1 008.615 | 7 696.599 | 35 405.693 | 8 911.997 | 49 287.55 | 125 058.597 | 141 055.025 | 88 292.05 | 591 157.31 | 1 672 193.35 |
Non-tax revenue: Property income | | 4 266 330 | 6 128 590 | 4 533 120 | 4 037 340 | 4 309 750 | 2 622 660 | 2 007 436 | 2 731 060 | 2 636 270 | 3 127 320 | 3 065 215.5 |
Non-tax revenue: Property income | Non-tax revenue: Rents and royalties | | 4 266 330 | 6 128 590 | 4 533 120 | 4 037 340 | 4 309 750 | 2 622 660 | 2 007 436 | 2 731 060 | 2 636 270 | 3 127 320 | 3 065 215.5 |
Non-tax revenue: Rents and royalties | Revenue from oil | | 3 574 420 | 5 065 280 | 3 470 080 | 3 069 250 | 3 320 800 | 2 059 110 | 1 607 090 | 2 100 870 | 1 395 650 | 1 734 790 | 873 134.9 |
Revenue from royalties | | 691 910 | 1 063 310 | 1 063 040 | 968 090 | 988 950 | 563 550 | 400 346 | 628 690 | 1 235 200 | 1 387 220 | 1 273 232 |
Revenue from fees and licences | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 500 | 5 420 | 5 310 | 918 848.6 |
Non-tax revenue: Interest and dividends | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Other property income | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Sales of goods and services | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Fines, penalties and forfeits | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Miscellaneous and unidentified revenue | | 6 440 | 19 490 | 16 670 | 22 290 | 27 860 | 44 530 | 24 130 | 0 | 1 123 910 | 1 513 430 | 3 999.1 |
Total non-tax revenue excluding grants | | 4 272 770 | 6 148 080 | 4 549 790 | 4 059 630 | 4 337 610 | 2 667 190 | 2 031 566 | 2 731 060 | 3 760 180 | 4 640 750 | 3 069 214.6 |
Total tax and non-tax revenue excluding grants | | 8 296 366.845 | 12 293 418.296 | 11 363 299.508 | 10 787 450.571 | 11 223 747.296 | 8 428 615.461 | 7 445 477.799 | 9 278 074.007 | 11 927 216.711 | 13 320 426.3 | 11 595 330.542 |