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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /2. Mechanics of payroll /2.3 Other withholding / 2.3.1 Deduction of tax at source
Commentary

2.3.1 Deduction of tax at source


Nigeria

2.3.1ÌýÌýÌýÌý Deduction of tax at source

The Deduction of Tax at Source (Withholding) Regulations, 2024 outline the rules for deducting tax at source from payments made to taxable persons both resident and non-resident under various Nigerian tax laws, including the Personal Income Tax Act.

Relevant tax rates

The regulations outline the following relevant rates in the first schedule:

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    •ÌýÌýÌýÌý for compensation for loss of employment, the withholding tax rate

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