FAQ: Nigeria’s Tax Law for NGOs


This FAQ answers some of the most common questions about tax issues for NGOs in Nigeria.

Nigeria’s Companies and Income Tax Act of 2007 makes tax compliance mandatory for nongovernmental organizations (NGOs) registered under the Companies and Allied Matters Act. NGOs that do not make profits from trade or business are exempt from paying company income tax.

More information about the tax law for nonprofits in Nigeria can be found in our Nigeria Philanthropy Law Report.