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Details of Public Revenues - Nigeria

Level of government
UnitNaira, Millions
Year201020112012201320142015201620172018201920202021
Revenue category
Hide subtree Total tax and non-tax revenue8 439 862.57412 472 252.48111 572 935.47711 044 199.97311 467 756.6938 705 015.0617 836 941.9699 730 420.45512 398 249.20114 437 443.73613 770 334.06818 861 504.926
Total tax and non-tax revenueHide subtree Total tax revenue4 046 326.8456 176 928.2966 840 129.5086 750 550.5716 908 877.2965 783 735.4615 439 131.7996 577 364.0078 199 096.7118 714 796.38 560 995.94211 775 692.231
Total tax revenueHide subtree 1000 Taxes on income, profits and capital gains2 568 348.314 316 202.4754 730 571.54 484 711.84 397 572.943 485 9253 049 959.893 690 605.2554 960 571.3814 965 1704 259 652.8785 454 007.09
1000 Taxes on income, profits and capital gainsHide subtree 1100 Taxes on income, profits and capital gains of individuals333 380.97397 214.385492 469.5538 295.7550 213.38576 327636 462.339751 956.455848 940.796982 0571 052 107.6061 331 126.874
1100 Taxes on income, profits and capital gains of individualsHide subtree 1110 On income and profits of individuals333 380.97397 214.385492 469.5538 295.7550 213.38576 327636 462.339751 956.455848 940.796982 0571 052 107.6061 331 126.874
1110 On income and profits of individualsPersonal Income Tax (Federal)32 563.8743 467.18551 173.448 459.652 845.5857 377.459 468.5107 682.185 145.66970 30793 370.5561 197.953
State PAYE ("Pay as You Earn") Tax268 820.6312 911.2392 957.9434 625.6434 006456 595.3511 910.929566 212.129669 218.363809 320851 730.6231 124 694.113
Personal Income Tax (State)19 386.125 16326 243.329 936.133 381.829 588.733 379.4137 172.32644 266.27747 67037 056.13360 494.809
1120 On capital gains of individuals000000000000
Hide subtree 1200 Taxes on income, profits and capital gains of corporates2 234 967.343 918 988.094 238 1023 946 416.13 847 359.562 909 5982 413 497.5512 938 648.84 111 630.5853 983 1133 207 545.2724 122 880.216
1200 Taxes on income, profits and capital gains of corporatesHide subtree 1210 On profits of corporates2 233 930.643 909 683.5654 229 185.43 926 760.23 844 709.762 892 7962 314 094.1512 935 468.54 099 035.8853 977 1363 204 026.74 105 382.316
1210 On profits of corporatesPetroleum Profits Tax1 480 363.93 070 591.33 201 319.52 666 366.92 453 947.41 289 960.71 157 808.11 520 481.72 467 580.6752 114 268.41 516 979.22 008 453.6
Companies Income Tax658 502.6654 448.159820 565.5963 450.81 173 490.71 268 977.2933 537.31 215 056.81 340 329.41 604 698.51 275 369.81 747 991.5
Education Tax89 178.04130 741.861188 435.5279 358.7189 613.7206 040.2130 122.651154 957.4203 284.719221 057.7259 563.4189 535.226
Income tax on gas exploration companies045 227.19 7277 726.917 749.76115 569.285 878.134 838.675 987.821 930.2134 063140 095.1
National Information Technology Development Fund5 886.18 675.1459 137.99 856.99 908.212 248.76 74810 13411 853.29115 181.218 051.319 306.89
1220 On capital gains of corporates1 036.79 304.5258 916.619 655.92 649.816 80299 403.43 180.312 594.75 9773 518.57217 497.9
1300 Unallocable between 1100 and 1200000000000000
Hide subtree 2000 Social security contributions (SSC)305 162.805402 144.876514 151.436574 063.121643 446.586569 879.101550 051.6714 217.5687 080931 600982 909.2966 200
2000 Social security contributions (SSC)Hide subtree 2100 Employees SSC172 417.805227 919.876274 283.836305 527.521333 268.286269 327.756261 414.378332 913.611324 012.222430 691.111452 199.022443 524.444
2100 Employees SSCHide subtree 2110 On a payroll basis of employees SSC172 417.805227 919.876274 283.836305 527.521333 268.286269 327.756261 414.378332 913.611324 012.222430 691.111452 199.022443 524.444
2110 On a payroll basis of employees SSCNational Pension Commission (employee-side)132 745174 225230 880251 960290 690226 595.556216 977.778291 111.111270 022.222378 511.111403 605.822391 404.444
National Health Insurance Scheme39 672.80553 694.87643 403.83653 567.52142 578.28642 732.20144 436.641 802.553 99052 18048 593.252 120
2120 On an income tax basis of employees SSC000000000000
Hide subtree 2200 Employers SSC132 745174 225239 867.6268 535.6310 178.3300 551.344288 637.222381 303.889363 067.778500 908.889530 710.178522 675.556
2200 Employers SSCHide subtree 2210 On a payroll basis of employers SSC132 745174 225239 867.6268 535.6310 178.3300 551.344288 637.222381 303.889363 067.778500 908.889530 710.178522 675.556
2210 On a payroll basis of employers SSCNational Pension Commission (employer-side)132 745174 225230 880251 960290 690283 244.444271 222.222363 888.889337 527.778473 138.889504 507.278489 255.556
Nigerian Social Insurance Trust Fund008 987.616 575.619 488.317 306.917 41517 41525 54027 77026 202.933 420
2220 On an income tax basis of employers SSC000000000000
2300 Self-employed or non-employed SSC000000000000
2400 Unallocable between 2100, 2200 and 2300 SSC000000000000
3000 Taxes on payroll and workforce22 73031 59026 62022 73022 74022 31025 22030 35032 06035 12034 88040 230
Hide subtree 5000 Taxes on goods and services1 036 385.931 276 799.7521 404 988.131 479 362.551 606 272.211 520 488.761 569 281.3961 821 380.6252 072 093.692 317 754.32 774 502.5994 503 582.578
5000 Taxes on goods and servicesHide subtree 5100 Taxes on production, sale, transfer, etc1 029 896.431 270 746.4481 395 767.561 463 478.871 593 257.081 501 713.361 548 942.541 799 838.42 047 859.9822 287 161.12 746 108.64 458 881.8
5100 Taxes on production, sale, transfer, etcHide subtree 5110 General taxes on goods and services564 891.6659 153.618710 555.1802 683.5802 964.7767 333.5828 199.1972 348.41 108 039.9821 189 981.11 531 170.92 072 851.8
5110 General taxes on goods and servicesHide subtree 5111 Value added taxes564 891.6659 153.618710 555.1802 683.5802 964.7767 333.5828 199.1972 348.41 108 039.9821 189 981.11 531 170.92 072 851.8
5111 Value added taxesVAT revenues (domestic)436 610.2492 061.088545 919.6629 664.1616 885.2597 412.4650 343.9770 347.9859 018.219945 463.91 183 446.11 605 173.5
VAT revenues (imports)128 281.4167 092.53164 635.5173 019.4186 079.5169 921.1177 855.2202 000.5249 021.763244 517.2347 724.8467 678.3
5112 Sales tax000000000000
5113 Other (than value added and sales tax)000000000000
Hide subtree 5120 Taxes on specific goods and services465 004.83611 592.83685 212.46660 795.37790 292.38734 379.86720 743.44827 490939 8201 097 1801 214 937.72 386 030
5120 Taxes on specific goods and services5121 Excises35 449.4140 724.4938 542.0724 410.6839 762.5439 783.5641 258.1241 60055 06091 690120 854145 150
5122 Profits of fiscal monopolies000000000000
Hide subtree 5123 Customs and import duties429 555.42570 868.34646 670.39636 384.69750 529.84694 596.3679 485.32785 890884 7601 005 4901 094 083.72 240 880
5123 Customs and import dutiesImport duties272 248.38374 816.48404 838.79387 777.3511 547.63468 381.81462 057.68533 560604 990693 490746 153.71 049 750
Other customs taxes157 307.04196 051.86241 831.6248 607.39238 982.21226 214.49217 427.64252 330279 770312 000347 9301 191 130
5124 Taxes on exports000000000000
5125 Taxes on investment goods000000000000
5126 Taxes on specific services000000000000
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive000000000000
5128 Other taxes not included within 5121 to 5127 inclusive000000000000
5130 Unallocable between 5110 and 5120000000000000
Hide subtree 5200 Taxes on use of goods and perform activities6 489.56 053.3039 220.5715 883.6813 015.1318 775.420 338.85621 542.22524 233.70930 593.228 393.99944 700.778
5200 Taxes on use of goods and perform activitiesHide subtree 5210 Recurrent taxes on use of goods and perform activities6 489.56 053.3039 220.5715 883.6813 015.1318 775.420 338.85621 542.22524 233.70930 593.228 393.99944 700.778
5210 Recurrent taxes on use of goods and perform activities5211 Recurrent taxes paid by households: motor vehicles6 121.35 648.88 788.715 407.112 568.218 411.619 947.85621 214.32523 956.95230 27028 393.99944 700.778
5212 Recurrent taxes paid by others: motor vehicles000000000000
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles368.2404.503431.87476.58446.93363.8391327.9276.757323.200
5220 Non-recurrent taxes on use of goods and perform activities000000000000
5300 Unallocable between 5100 and 5200000000000000
Hide subtree 6000 Taxes other than 1000, 2000, 3000, 4000 and 5000113 699.8150 191.193163 798.442189 683.1238 845.56185 132.6244 618.913320 810.627447 291.64465 152509 051.265699 837.363
6000 Taxes other than 1000, 2000, 3000, 4000 and 50006100 Paid solely by business000000000000
Hide subtree 6200 Other taxes not solely paid by business113 699.8150 191.193163 798.442189 683.1238 845.56185 132.6244 618.913320 810.627447 291.64465 152509 051.265699 837.363
6200 Other taxes not solely paid by businessOther tax revenue from states107 106.4143 728.9156 408182 076.9227 902178 047.9238 713.713311 872.627431 493.208446 960388 894.265665 897.063
Stamp duties6 593.46 462.2937 390.4427 606.210 943.567 084.75 905.28 93815 798.43218 192120 15733 940.3
Total tax revenues not including social security contributions3 741 164.045 774 783.426 325 978.0726 176 487.456 265 430.715 213 856.364 889 080.1995 863 146.5077 512 016.7117 783 196.37 578 086.74210 809 492.231
Hide subtree Total non-tax revenue4 393 535.7296 295 324.1854 732 805.9694 293 649.4034 558 879.3972 921 279.62 397 810.173 153 056.4484 199 152.495 722 647.4365 209 338.1267 085 812.695
Total non-tax revenueNon-tax revenue: Grants335.4091 008.6157 696.59935 405.6938 911.99749 287.55125 058.597141 055.02588 292.05591 157.311 672 193.351 158 056.667
Hide subtree Non-tax revenue: Property income4 266 3306 128 5904 533 1204 037 3404 309 7502 622 6602 007 4362 731 0602 636 2703 127 3203 065 215.55 349 530
Non-tax revenue: Property incomeHide subtree Non-tax revenue: Rents and royalties4 266 3306 128 5904 533 1204 037 3404 309 7502 622 6602 007 4362 731 0602 636 2703 127 3203 065 215.55 349 530
Non-tax revenue: Rents and royaltiesRevenue from oil3 574 4205 065 2803 470 0803 069 2503 320 8002 059 1101 607 0902 100 8701 395 6501 734 790873 134.92 287 330
Revenue from royalties691 9101 063 3101 063 040968 090988 950563 550400 346628 6901 235 2001 387 2201 273 2321 787 870
Revenue from fees and licences00000001 5005 4205 310918 848.61 274 330
Non-tax revenue: Interest and dividends000000000000
Non-tax revenue: Other property income000000000000
Non-tax revenue: Sales of goods and services000000000000
Non-tax revenue: Fines, penalties and forfeits000000000000
Non-tax revenue: Miscellaneous and unidentified revenue126 870.32165 725.57191 989.37220 903.71240 217.4249 332.05265 315.572280 941.4221 474 590.442 004 170.126471 929.276578 226.029
Total non-tax revenue excluding grants4 393 200.326 294 315.574 725 109.374 258 243.714 549 967.42 871 992.052 272 751.5723 012 001.4224 110 860.445 131 490.1263 537 144.7765 927 756.029
Total tax and non-tax revenue excluding grants8 439 527.16512 471 243.86611 565 238.87811 008 794.28111 458 844.6968 655 727.5117 711 883.3719 589 365.4312 309 957.15113 846 286.42612 098 140.71817 703 448.26
Data extracted on 19 Apr 2024 20:38 UTC (GMT) from OECD.Stat