African Tax Observatory · Country brief · NigeriaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/NGA

Centre 9°36′N 8°05′E

Gazetteer · Western Africa · Lower middle income

Nigeria

Collected 10.5% of GDP in tax in 2024, 30 of 38 reporting members.

10.5%

Tax, % of GDP, 2024

+3.7

Points since 2010

1.15

Tax buoyancy

over 16 years

$886

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Nigeria against the continent

Measure

NigeriaWestern Africa medianATAF median and middle half

The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Western Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.

Show the numbers as a table

Year	Nigeria	Western Africa median	ATAF median	ATAF 25th percentile	ATAF 75th percentile	Members reporting
2010	6.79	14.56	14.34	10.67	16.43	26
2011	9.09	15.71	14.84	10.99	16.62	33
2012	8.75	16.21	15.07	11.45	16.75	33
2013	7.65	13.93	13.83	11.23	16.89	32
2014	6.29	14.23	14.26	11.87	17.13	32
2015	5.14	14.34	15.08	12.33	18.55	33
2016	4.70	14.28	14.38	12.40	17.43	33
2017	5.08	14.75	14.75	11.50	16.95	35
2018	5.81	13.32	14.18	10.86	16.10	36
2019	3.77	12.50	13.57	11.51	17.23	38
2020	3.27	12.22	13.27	10.85	16.07	38
2021	4.62	12.46	12.72	10.44	16.06	40
2022	7.52	13.45	14.18	11.34	18.16	39
2023	8.26	13.30	14.43	11.30	18.82	37
2024	10.47	13.51	14.30	12.17	18.05	38
2025	12.03	13.38	13.74	12.18	20.53	34

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

The line joins Nigeria (orange) to the ATAF median (grey); the blue tick is the Western Africa median. All three are for 2024.

Show the numbers as a table

Measure	Nigeria	Western Africa median	ATAF median
Tax-to-GDP	10.47	13.51	14.30
Domestic taxes	8.41	8.38	9.01
Customs taxes	2.06	5.32	4.87
Non-tax revenue	2.68	2.59	2.59
VAT	1.84	3.43	5.20
PIT	0.56	1.48	2.04
CIT	3.44	2.22	2.72

Plate III·Tax heads

How Nigeria's tax is made up

Tax heads

What each tax brings in, as a share of GDP

Domestic VATPersonal income taxCorporate income taxWithholding taxOther domestic taxesVAT on importsImport dutyOther customs taxesNot attributed to a headExcise on imports

Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.

Show the numbers as a table

Year	Tax head	Revenue (PPP $)	% of GDP
2010	Domestic VAT	5960510338	0.80
2010	Personal income tax	4379088540	0.59
2010	Corporate income tax	25394333385	3.41
2010	Withholding tax	3805005286	0.51
2010	Other domestic taxes	2952744848	0.40
2010	VAT on imports	1751272907	0.23
2010	Import duty	3716675659	0.50
2010	Other customs taxes	2147521490	0.29
2010	Not attributed to a head	481551882	0.06
2011	Domestic VAT	6246290059	0.78
2011	Personal income tax	4843339667	0.61
2011	Corporate income tax	42311446823	5.29
2011	Withholding tax	4974710525	0.62
2011	Other domestic taxes	4445399176	0.56
2011	VAT on imports	2121095528	0.27
2011	Import duty	4757971599	0.60
2011	Other customs taxes	2488709092	0.31
2011	Not attributed to a head	512436018	0.06
2012	Domestic VAT	6287509811	0.76
2012	Personal income tax	5417524361	0.66
2012	Corporate income tax	41392457774	5.01
2012	Withholding tax	4928721518	0.60
2012	Other domestic taxes	4482851297	0.54
2012	VAT on imports	1896153866	0.23
2012	Import duty	4662642040	0.56
2012	Other customs taxes	2785242454	0.34
2012	Not attributed to a head	440877134	0.05
2013	Domestic VAT	6976022885	0.79
2013	Personal income tax	5683782921	0.64
2013	Corporate income tax	33982971867	3.83
2013	Withholding tax	6231629819	0.70
2013	Other domestic taxes	5785008714	0.65
2013	VAT on imports	1916874575	0.22
2013	Import duty	4296168960	0.48
2013	Other customs taxes	2754311179	0.31
2014	Domestic VAT	6648757545	0.62
2014	Personal income tax	5607049448	0.53
2014	Corporate income tax	32839624862	3.09
2014	Withholding tax	6256721493	0.59
2014	Other domestic taxes	5084843036	0.48
2014	VAT on imports	2005556179	0.19
2014	Import duty	5513434443	0.52
2014	Other customs taxes	2575738154	0.24
2015	Domestic VAT	6169549920	0.60
2015	Personal income tax	5613424786	0.54
2015	Corporate income tax	20902954725	2.02
2015	Withholding tax	5523512007	0.53
2015	Other domestic taxes	5727091806	0.55
2015	VAT on imports	1754796065	0.17
2015	Import duty	4837036181	0.47
2015	Other customs taxes	2336144678	0.23
2016	Domestic VAT	6171775056	0.64
2016	Personal income tax	4959184558	0.51
2016	Corporate income tax	15172794099	1.58
2016	Withholding tax	4674106229	0.49
2016	Other domestic taxes	5787285883	0.60
2016	VAT on imports	1687849192	0.18
2016	Import duty	4384934099	0.46
2016	Other customs taxes	2063391464	0.21
2017	Domestic VAT	6642200043	0.68
2017	Personal income tax	6264352661	0.64
2017	Corporate income tax	18705930025	1.91
2017	Withholding tax	4880808036	0.50
2017	Other domestic taxes	4569866570	0.47
2017	VAT on imports	1741716227	0.18
2017	Import duty	4600560245	0.47
2017	Excise on imports	358700849	0.04
2017	Other customs taxes	2175657352	0.22
2018	Domestic VAT	6880986743	0.67
2018	Personal income tax	6399487598	0.63
2018	Corporate income tax	30502472377	2.98
2018	Other domestic taxes	6207720564	0.61
2018	VAT on imports	1994737369	0.19
2018	Import duty	4846143028	0.47
2018	Other customs taxes	2241068301	0.22
2019	Domestic VAT	6984028892	0.46
2019	Personal income tax	8333479028	0.55
2019	Corporate income tax	27471562356	1.82
2019	Other domestic taxes	6357316435	0.42
2019	VAT on imports	1806220092	0.12
2019	Import duty	5122736202	0.34
2019	Other customs taxes	242547416	0.02
2020	Domestic VAT	8210955480	0.56
2020	Personal income tax	6814021770	0.46
2020	Corporate income tax	19375686325	1.32
2020	Other domestic taxes	3714628321	0.25
2020	VAT on imports	2412739706	0.16
2020	Import duty	5177297601	0.35
2020	Other customs taxes	1571804794	0.11
2020	Not attributed to a head	800071476	0.05
2021	Domestic VAT	10567528965	0.67
2021	Personal income tax	8499770811	0.54
2021	Corporate income tax	24730252032	1.56
2021	Other domestic taxes	14674762043	0.93
2021	VAT on imports	3078922374	0.19
2021	Import duty	6910972125	0.44
2021	Excise on imports	43787344	0.00
2021	Other customs taxes	3807206645	0.24
2021	Not attributed to a head	955024844	0.06
2022	Domestic VAT	15894743413	0.93
2022	Personal income tax	6838928884	0.40
2022	Corporate income tax	44630124106	2.60
2022	Other domestic taxes	40397205684	2.35
2022	VAT on imports	3300418330	0.19
2022	Import duty	7813527060	0.46
2022	Excise on imports	54284628	0.00
2022	Other customs taxes	9176531376	0.53
2022	Not attributed to a head	1033855682	0.06
2023	Domestic VAT	17726106662	0.94
2023	Personal income tax	8164524370	0.44
2023	Corporate income tax	46131331649	2.46
2023	Other domestic taxes	59282417945	3.16
2023	VAT on imports	4330359102	0.23
2023	Import duty	8935171588	0.48
2023	Excise on imports	92191303	0.00
2023	Other customs taxes	9256130843	0.49
2023	Not attributed to a head	1108793583	0.06
2024	Domestic VAT	27735323621	1.41
2024	Personal income tax	11045299305	0.56
2024	Corporate income tax	67797079600	3.44
2024	Other domestic taxes	58218796677	2.95
2024	VAT on imports	8596350417	0.44
2024	Import duty	15071324346	0.76
2024	Excise on imports	151898338	0.01
2024	Other customs taxes	16777691421	0.85
2025	Domestic VAT	33720000475	1.53
2025	Personal income tax	14465261591	0.65
2025	Corporate income tax	140348105331	6.35
2025	Other domestic taxes	29758747136	1.35
2025	VAT on imports	10414513459	0.47
2025	Import duty	16951935909	0.77
2025	Excise on imports	157261045	0.01
2025	Other customs taxes	19013961750	0.86

The mix in 2024

Every shilling, franc or rand of tax, by head

Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $206.3bn.

Show the numbers as a table

Tax head	Revenue (PPP $)	Share of tax revenue
Domestic VAT	27735323621	0.13
Personal income tax	11045299305	0.05
Corporate income tax	67797079600	0.33
Other domestic taxes	58218796677	0.28
VAT on imports	8596350417	0.04
Import duty	15071324346	0.07
Excise on imports	151898338	0.00
Other customs taxes	16777691421	0.08

Every published number

Nigeria in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Nigeria: ATAF Databank indicators by year
Indicator	2010	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Nominal GDP (PPP)	$745.6bn	$799.5bn	$825.9bn	$887.3bn	$1.06tn	$1.04tn	$963.1bn	$980.5bn	$1.02tn	$1.51tn	$1.47tn	$1.58tn	$1.72tn	$1.88tn	$1.97tn	$2.21tn
Real GDP	54,612,264.2m	57,511,041.8m	59,929,893.0m	63,218,721.7m	67,152,785.8m	69,023,929.9m	67,931,235.9m	68,496,917.9m	69,799,941.9m	204,343,987.5m	190,131,706.8m	191,929,343.9m	200,221,783.6m	206,314,985.4m	213,291,090.8m	221,551,254.2m
Final Consumption (PPP)									$850.0bn	$1.29tn	$1.22tn	$1.25tn	$1.34tn	$1.39tn	$1.55tn	$1.70tn
Total Tax Revenues (PPP)	$50.6bn	$72.7bn	$72.3bn	$67.9bn	$66.9bn	$53.2bn	$45.3bn	$49.8bn	$59.5bn	$57.0bn	$48.1bn	$73.3bn	$129.1bn	$155.0bn	$206.3bn	$265.9bn
Total Number Of Registered Taxpayers			825k	1.3m	1.8m	2.3m	2.5m	3.4m				18.1m	5.8m	902k	1.2m	1.4m
Non-Tax-Revenues (PPP)	$58.3bn	$78.0bn	$52.4bn	$45.0bn	$46.8bn	$27.5bn	$19.3bn	$23.5bn	$30.1bn	$34.3bn	$21.3bn	$35.3bn	$47.9bn	$74.4bn	$52.8bn	$71.1bn
Domestic Tax Revenues (PPP)	$43.0bn	$63.3bn	$62.9bn	$58.9bn	$56.9bn	$44.3bn	$37.2bn	$41.0bn	$50.4bn	$49.8bn	$38.9bn	$59.4bn	$108.8bn	$132.4bn	$165.7bn	$219.3bn
Customs Tax Revenues (PPP)	$7.6bn	$9.4bn	$9.3bn	$9.0bn	$10.1bn	$8.9bn	$8.1bn	$8.9bn	$9.1bn	$7.2bn	$9.2bn	$13.8bn	$20.3bn	$22.6bn	$40.6bn	$46.5bn
Revenue From Agriculture, Forest & Fishing (PPP)	$17.7m	$23.2m	$23.0m	$32.9m	$43.4m	$54.2m	$49.7m	$63.1m	$78.5m	$79.8m	$158.2m	$244.6m	$199.7m	$292.1m	$388.6m	$2.4bn
Revenue From Mining & Quarrying (PPP)	$969.1m	$1.0bn	$1.1bn	$1.3bn	$1.2bn	$1.2bn	$975.8m	$952.8m	$20.8bn	$16.4bn	$12.7bn	$4.1bn	$39.2bn	$57.3bn	$76.2bn	$95.8bn
Revenue From Secondary Sector (PPP)	$3.1bn	$3.0bn	$3.1bn	$3.2bn	$1.7bn	$3.3bn	$2.9bn	$3.2bn	$3.1bn	$3.0bn	$6.8bn	$11.4bn	$21.8bn	$31.9bn	$42.5bn	$47.2bn
Revenue From Tertiary Sector (PPP)	$8.6bn	$8.7bn	$9.0bn	$9.5bn	$9.7bn	$8.7bn	$7.6bn	$7.0bn	$5.9bn	$7.2bn	$14.7bn	$26.4bn	$44.8bn	$65.5bn	$87.1bn	$120.5bn
Domestic VAT Revenues (PPP)	$6.0bn	$6.2bn	$6.3bn	$7.0bn	$6.6bn	$6.2bn	$6.2bn	$6.6bn	$6.9bn	$7.0bn	$8.2bn	$10.6bn	$15.9bn	$17.7bn	$27.7bn	$33.7bn
VAT Refunded (PPP)	$2.4m	$4.5m	$3.0m	$6.8m	$11.5m	$45.2m	$716.5k	$110.9m	$24.9m	$21.8m	$38.5m	$527.3k	$12.4m	$41.7m	$302.8m	$154.3m
PIT Revenues (PPP)	$4.4bn	$4.8bn	$5.4bn	$5.7bn	$5.6bn	$5.6bn	$5.0bn	$6.3bn	$6.4bn	$8.3bn	$6.8bn	$8.5bn	$6.8bn	$8.2bn	$11.0bn	$14.5bn
CIT Revenues (PPP)	$25.4bn	$42.3bn	$41.4bn	$34.0bn	$32.8bn	$20.9bn	$15.2bn	$18.7bn	$30.5bn	$27.5bn	$19.4bn	$24.7bn	$44.6bn	$46.1bn	$67.8bn	$140.3bn
Withholding Tax Revenues (PPP)	$3.8bn	$5.0bn	$4.9bn	$6.2bn	$6.3bn	$5.5bn	$4.7bn	$4.9bn
Presumptive Tax Revenues (PPP)
Other Domestic Tax Revenues (PPP)	$3.0bn	$4.4bn	$4.5bn	$5.8bn	$5.1bn	$5.7bn	$5.8bn	$4.6bn	$6.2bn	$6.4bn	$3.7bn	$14.7bn	$40.4bn	$59.3bn	$58.2bn	$29.8bn
VAT On Import Revenues (PPP)	$1.8bn	$2.1bn	$1.9bn	$1.9bn	$2.0bn	$1.8bn	$1.7bn	$1.7bn	$2.0bn	$1.8bn	$2.4bn	$3.1bn	$3.3bn	$4.3bn	$8.6bn	$10.4bn
Import Duty Revenues (PPP)	$3.7bn	$4.8bn	$4.7bn	$4.3bn	$5.5bn	$4.8bn	$4.4bn	$4.6bn	$4.8bn	$5.1bn	$5.2bn	$6.9bn	$7.8bn	$8.9bn	$15.1bn	$17.0bn
Excises on Imports Revenues (PPP)								$358.7m				$43.8m	$54.3m	$92.2m	$151.9m	$157.3m
Other Customs Tax Revenues (PPP)	$2.1bn	$2.5bn	$2.8bn	$2.8bn	$2.6bn	$2.3bn	$2.1bn	$2.2bn	$2.2bn	$242.5m	$1.6bn	$3.8bn	$9.2bn	$9.3bn	$16.8bn	$19.0bn

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

No check was tripped for Nigeria.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Nigeria. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/NGA Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Nigeria, in Edition 1

Kaijamahe, W. H. (2026). Nigeria. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/NGA

Western Africa

Neighbouring profiles

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