| S/N | Sources of Revenue (Revenue Stream) | Rates /Fees Charged | Remarks |
| 1. | Personal Income Tax (PIT) Pay-As-You-Earn (P-A-Y-E)Direct Assessment | Consolidated Relief Allowance Higher of 1% of the gross income or Two hundred thousand naira(N200,000.00) whichever is higher Plus 20% of the Gross Income The Gross income less CRA and statutory approved allowances will be subject to the following graduated Tax rates. Tax rates First N300,000.00 7% Next N300,000.00 11% Next N500,000.00 15% Next N500,000.00 19% Next N1,600,000.00 21% Above N3,200,000.00 24% | |
| 2. | Withholding Tax (WHT) on Dividends | 10% | For individual |
| 3. | Withholding Tax (WHT) on Director’s/Management Fees | 10% | |
| 4. | Withholding Tax (WHT) on Interest | 10% | For individual |
| 5. | Withholding Tax (WHT) on Rent | 10% | Rent paid/ received |
| 6. | Withholding Tax (WHT) on Consultancy and Technical Services for individual | 5% | Advanced deduction before contract payment |
| 7. | Withholding Tax (WHT) on Commission | 10% | To individual |
| 8. | Withholding Tax (WHT) on Construction Contracts for individual | 5% | Advanced deduction before contract payment |
| 9. | WHT on Income from all aspects of building and other civil works construction | 5% | For individual |
| 10. | WHT on Income from Contracts other than outright sales and Purchase of goods and property in the ordinary course of business | 5% | For individual |
| 11. | Capital Gains Tax (Individuals) | 10% | Differences in the purchase, improvement and sale amount |
| 12. | Stamp Duties on Instruments Executed by individuals | Flat rate (fromN50.00 to N500.00) Ad Valorem (from 0.075% – 1.5%) | There are over 50 Stamp Duties |
| 13. | Pools Betting and Lotteries, Gaming and Casino | 10% of winning | |
| S/N | Sources of Revenue (Revenue Stream) | Mode of Assessment /Fees Charged | Remarks |
| 14. | Business Premises Registration Fees | 10,000 for Urban – First Year reg. 7,500 for Rural – First Year reg. 5,000 for Urban Annual Renewal 2,000 for Rural Annual Renewal | |
| 15. | Development Levy | N100.00 per person | Annual levy per individual |
| 16. | Naming of Street Registration Fees in the Federal Capital City Abuja | | |
| 17. | Right of Occupancy Fees on Lands owned by the State Government in Urban Areas of the FCT | | |
| 18. | Property Tax | Charged on the value of the property against the land | Valuation required |
| 19. | Entertainment and Event Centre Tax | 5% | Consumption |
| 20. | Market Taxes and Levies where FCT Finance is Involved | | |
