Nigerian Tax Compliance for Professionals
A practical, principles-based guide to Nigerian tax: how the system works, personal income tax and PAYE, companies income tax, capital gains, VAT, withholding tax and stamp duties, and how to manage filing, audits, penalties and disputes.
Enrol in this Course
- 📦 5 modules
- 📹 20 lessons
- 📝 5 quizzes
- 🎓 Certificate on completion
- ♾ Learn at your own pace, online
Tax touches every part of a business: payroll, purchasing, sales, contracts, investment decisions and financial reporting. Professionals who understand how the Nigerian tax system works can keep their organisations compliant, avoid costly penalties and spot opportunities and risks early.
This course teaches the principles and processes of Nigerian tax compliance in a practical, structured way. It focuses on how each tax works, who is responsible, how it is calculated and what good compliance looks like, rather than on memorising figures that change from budget to budget. It is designed for accountants, tax officers, payroll and HR practitioners, finance managers, business owners and consultants working with Nigerian businesses. The first lesson of each module covers the basics.
What you will learn
- How the Nigerian tax system is organised: the main laws, the tax authorities, registration and the principles of good compliance
- How personal income tax works, how progressive tax is calculated, and how employers operate PAYE
- How companies are taxed, what can be deducted, how levies and minimum taxes work, and how capital gains are taxed
- How VAT, withholding tax and stamp duties work in practice
- How to manage filing, records, audits, penalties, objections and appeals
How the course works
There are five modules, each with four lessons and a short quiz. You need 70% on each quiz to complete the course and earn your certificate.
About rates and figures
Tax rates, thresholds, deadlines and penalty amounts are shown as 2026 examples, not fixed rules, and are expected to change. Lessons explain the method, worked examples are labelled as 2026 figures for illustration, and all figures are collected in one Course reference table at the end of the final lesson. Always confirm the current position through official channels such as the Nigeria Revenue Service and the latest law, and take professional advice on specific cases.
Course Curriculum
5 modules · 20 lessons · 5 quizzes
Module 1: How the Nigerian Tax System Works
- 1.1 The Nigerian Tax System (Start Here)
- 1.2 Tax Authorities and Who Collects What
- 1.3 Tax Registration and the Tax ID
- 1.4 Principles of Good Tax Compliance
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Module 1 Quiz Enrol to take
Module 2: Personal Income Tax and PAYE
- 2.1 Personal Income Tax Basics (Start Here)
- 2.2 How Progressive Tax Is Calculated
- 2.3 Employment Income, Benefits in Kind and Exemptions
- 2.4 PAYE Operation and Employer Obligations
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Module 2 Quiz Enrol to take
Module 3: Companies Income Tax, Levies and Capital Gains
- 3.1 How Companies Are Taxed (Start Here)
- 3.2 Allowable Deductions and Capital Allowances
- 3.3 Levies, Minimum Tax and Incentives
- 3.4 Capital Gains on Assets and Shares
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Module 3 Quiz Enrol to take
Module 4: VAT, Withholding Tax and Stamp Duties
- 4.1 VAT Fundamentals (Start Here)
- 4.2 Zero-Rating, Exemptions and Input VAT Recovery
- 4.3 Withholding Tax
- 4.4 Stamp Duties, Transfer Levies and E-Invoicing
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Module 4 Quiz Enrol to take
Module 5: Tax Administration, Compliance and Disputes
- 5.1 The Filing and Payment Calendar (Start Here)
- 5.2 Records, Audits and Enforcement Powers
- 5.3 Penalties, Interest and Personal Liability
- 5.4 Objections, Appeals and the Tax Ombud
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Module 5 Quiz Enrol to take