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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Nigeria /4. Withholding on benefits-in-kind / 4.3 Interest-free loans

4.3 Interest-free loans

Nigeria

Nigeria has a Monetary Policy Rate (MPR), which is set by the Central bank.

It is generally used to fix the BIK of an employer-provided

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5.2 Employee registration

2.1.4 Withholding income tax rates

9.1.4 Expats and labour quotas

6.3 Inbound employees on assignment

7.1 Travel expenses

1.1 Introduction: overview of the domestic payroll system

9.1 Probation period

2.1.2 Allowable deductions

6.1.1 EU social security agreement

5.1.2 Affiliation with the National Social Security Fund (CNSS)

5.1 Employer registration

1.2.1 PAYE income tax and health surcharge filings

2.2.9 Workers' Children Education CESS

9.3 Work visas

Return of employees (ROE)

3.2 Stock options

2.2.2 Housing fund contributions

2.2.8 Workers' Profit Participation Fund

2.2.1 Employee provident fund (EPF)

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)