Paying Taxes in


Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Nigeria to 189 other economies.

Taxes by type Answer
Answer Score
Postfiling index (0-100) 17.2
VAT refunds
Does VAT/GST exist?
Frequency of VAT/GST refund submission
Does a VAT/GST refund process exist per the case study?
Restrictions on VAT refund process
Likelihood of VAT audit
Time to comply with VAT refund (hours)
Time to obtain a VAT refund (weeks)
Corporate income tax audits
Does corporate income tax exist?
Likelihood of corporate income tax audit
Time to comply with a corporate income tax audit (hours)
Time to complete a corporate income tax audit (weeks)
Administrative appeal process
First level administrative appeal authority
Is the appeal authority independent?
Are appeal guidelines accessible to the public?
Source of appeal guidelines
Is there a legal time limit for the appeal authority to issue a decision on the tax appeal?
Legal time limit


Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.