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Apr 21, 2025 · Discover everything about Withholding Tax (WHT) in Nigeria in this up-to-date, practical guide. Learn WHT rates, calculation methods, exemptions, deadlines, and compliance tips for 2025.

Sep 29, 2025 · The period for filing WHT is the 21st day of the month following the month of payment. Where the payment is due between related parties, the timeline for payment is the month following …

1. Widening of the WHT Regime: The following income types are now liable to WHT at source at the following rates.

Withholding Tax (WHT) is an advance payment of income tax. It is deducted at source when a business makes payments to another business or individual for certain goods and services.

Contracts for the supply of goods or materials now attract a 2% WHT rate for suppliers, excluding supplies made by the manufacturers or producers, which shall not be liable to WHT.

WHT is part of the Family Broadcasting Corporation.