Nigeria VAT Registry — rate, source and change history

    Standard rate 7.5%, in force since 01 Feb 2020. Last verified against Federal Inland Revenue Service on 01 Sept 2026.

    Standard rate
    7.5%
    Reduced rates
    —
    Registration threshold
    NGN 25,000,000 (~€30,000)
    Currency
    NGN

    Provenance

    Authority:Federal Inland Revenue Service
    In force since: 01 Feb 2020
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    1. 01 Feb 20205% → 7.5%

      VAT rate increased from 5% to 7.5%.

    Cite this record

    Taxelyo VAT Registry 2026.09 — Nigeria standard VAT 7.5%
in force since 01 Feb 2020, verified 01 Sept 2026
source: Federal Inland Revenue Service — https://www.firs.gov.ng/

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