Withholding Tax (WHT) in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Withholding tax (WHT) is tax deducted at source from specified payments (e.g. some contracts, rents, dividends) and remitted to the appropriate authority. Rates and scopes depend on payment type, recipient, and current law. Treat this as a map—not a rate card.
Why WHT exists
WHT helps collect tax early and track payments between businesses and individuals. The payer often files and remits; the recipient may claim credit in their return where rules allow.
Compliance tips
Identify which payments trigger WHT in your contracts, obtain valid TINs, issue certificates where required, and remit by the statutory timeline. See Deadlines & penalties for culture of compliance.
Related topics
Employer obligations and business filing for how WHT sits next to CIT and other heads.