- About us
- File your taxes
- Services
- Tax resources
- FAQs
File tax returnsStay compliant by filing your personal or business tax returns easily with our comprehensive guide. Get clarity on required documents, deductions, credits, and filing methods.
Education Tax
Education Tax
- The Education tax is now governed by Tertiary Education Trust Fund (Establishment, Etc.) Act 2011 Imposed on all companies registered in Nigeria. The rate of the tax is 2% of assessable profit Due date for filing the tertiary education tax returns is the same as that of CIT and PPT. The tax is an allowable deduction in computing the assessable profits of companies engaged in petroleum operations(Upstream).
- Funds derived from the tax are used for rehabilitation, restoration and consolidation of tertiary education in Nigeria by the Tertiary Education Trust Fund (TETFUND). The amount in the Fund is distributed between Universities, Polytechnics and Colleges of Education in the ratio 2:1:1 respectively. First offence against the Act is liable on conviction to a fine of ₦1,000,000 or a term of 6 months imprisonment or both. Second and subsequent offences attract a fine of ₦2,000,000 or a term of 12 months or both.
National Housing Fund (NHF)
Tax resources for businesses - corporate income tax, VAT registration and filing, and withholding tax obligations.
National Information Technology Development Levy (NITDL)
Simple guides for personal tax information...
This website uses cookies to make sure you get the best experience on our website. You can find more information under the Privacy Policy and our Cookie Notice.
Latest Updates
- (10/12/2024) Due date for remitting Pay As You Earn (PAYE).
- (21/12/2024) Due date for Value Added Tax (VAT) and Withholding Tax (WHT) return.
- (31/12/2024) Due date for Companies Income Tax (CIT) for December 2024 accounting year end, Tertiary Education Tax (TET) & National Information Technology Development Levy (NITDL).
- Recruitment Opportunities. Click for more details.
- FIRS officially Launches its *829# USSD code initiative
- (10/12/2024) Due date for remitting Pay As You Earn (PAYE).
- (21/12/2024) Due date for Value Added Tax (VAT) and Withholding Tax (WHT) return.
- (31/12/2024) Due date for Companies Income Tax (CIT) for December 2024 accounting year end, Tertiary Education Tax (TET) & National Information Technology Development Levy (NITDL).
- Recruitment Opportunities. Click for more details.
- FIRS officially Launches its *829# USSD code initiative
This website uses cookies to make sure you get the best experience on our website. You can find more information under the Privacy Policy and our Cookie Notice.