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CIT

Company Income Tax guides for Nigerian businesses. Small company exemptions, 30% standard rate, Development Levy, filing requirements, and CIT incentives.

All Nigeria Tax Guide Personal Tax New Nigeria Tax Act 2025–2026 VAT WHT Tax Filing Tax Tips Transfer Pricing

CIT 12 min

How to Calculate Development Levy Alongside CIT in Nigeria

The 4% Development Levy and CIT are calculated on different profit bases. Learn how to compute both correctly under the NTA 2025, with worked…

Taxngr Editor 23 Mar 2026

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