TAXES COLLECTED BY THE STATE GOVERNMENT

1. Personal Income Tax in respect of individuals resident in the State

2. (a) Pay-As-You-Earn(PAYE)
   (b) Direct Taxation(Self-Assessment)Withholding Tax (Individuals Only)

3. Capital Gains Tax (Individuals Only)

4. Stamp Duties on instruments executed by individuals

5. Pool Betting, Lotteries Gaming, and Casino Taxes

6. Road Taxes

7. Business premises registration fee in respect of urban and rural areas which includes registration fees and per annum for the renewals as fixed by each state

8. Development Levy (individuals only) not more than 100 per annum on all taxable individuals

9. The naming of street registration fees in the State Capital

10. Right of Occupancy fees on lands owned by the State Government in urban areas of the State

11. Market Taxes and Levies where State finance is involved

12. Land use Charge, where applicable

13. Entertainment Tax, where applicable

14. Environmental (Ecological) fee or levy

15. Mining, milling, and quarrying fees, where applicable

16. Hotel, Restaurant, or Event Centre Consumption Tax, where applicable

17. Animal Trade Tax, where applicable

18. Produce Sales Tax, where applicable

19. Slaughter or Abattoir fees, where applicable

20. Infrastructure Maintenance Charge or levy, where applicable

21. Fire Service Charge

22. Property Tax, where applicable

23. Economic Development Levy, where applicable

24. Social Services Contribution Levy, where applicable

25. Signage and Mobile advertisements, jointly collected by the State and Local Government

TAXES AND LEVIES TO BE COLLECTED BY LOCAL GOVERNMENT

1. Shops and Kiosks rates

2. Tenement rates

3. On and Off Liquor License fees

4. Slaughter slab fees

5. Marriage, birth, and death registration fees

6. The naming of street registration fees, excluding any street in the State Capital

7. Right of Occupancy fees on lands in the rural areas, excluding those collectible by the Federal and State Governments.

8. Markets taxes and levies excluding any market where State finance is involved

9. Motor park levies

10. Domestic animal license fees

11. Bicycle, truck canoe wheelbarrow, and cart fees, other than a mechanically propelled          truck

12. Cattle tax payable by cattle farmers only

13. Merriment and road closure

14. Radio and television license fees (other than radio and television transmitter)

15. Vehicle radio license

16. Wrong parking charges

17. Public convenience, sewage and refuse disposal fees.

18. Customary burial grounds permit fees

19. Religious places establish permit fees.

20. Signboard and Advertisement permit fees.

21. Wharf Landing Charge, where applicable

TAXES COLLECTED BY THE FEDERAL GOVERNMENT

1. Companies Income Tax

2. Withholding Tax on companies and residents of the Federal Capital Territory and non-resident individuals

3. Petroleum Profit Tax

4. Value Added Tax

5. Education Tax

6. Capital Gains Tax on the residents of the Federal Capital Territory bodies corporate and non-resident individuals

7. Stamp Duties on bodies corporate and residents of the Federal Capital Territory

8. Personal Income Tax in respect of (a)Members of the Armed Forces of the Federation (b)Members of the Nigerian Police Force (c)Residents of the Federal Capital Territory (d)State of the Ministry of Foreign Affairs and non-resident individuals

9. National Information Technology Development Levy