List of Taxes, Levies And other Fees Payable by MNOs

The Nigerian Communications Commission (NCC) has identified multiple taxation as a significant obstacle impeding the sustainable development of the telecom industry in the country.

The growth of telecoms infrastructure, essential for the entire digital economy, is hindered by multiple taxation and regulations.

In Nigeria, certain state and local government agencies are enforcing taxes and regulations without proper legal authorization. This unwarranted imposition adversely impacted the telecommunications industry, leading to a ripple effect on its overall output.

These multiple taxes are paid to Federal government states and local governments as well as communities.

Here is a run down of the various taxes

1. Aviation Height Clearance
2. Environmental Impact Assessment
3. Business Premises
4. Sanitation
5. Signage and Advert
6. Fire Service
7. Sewage
8. Radio & TV
9. Way Leave
10. Water levy
11. Annual Operating Levy (AOL)
12. NITDA Contribution
13. PAYE
14. Planning Permit
15. Building Permit
16. Tenement Rate
17. Building Fitness
18. Infrastructure Maintenance
19. Right of Way Charges
20. Bridge Crossing
21. Employee Development Levy
22. Operational Permit,
23. Withholding Tax
24. Community Access Fee
25. Economy Development Fee
26. Project Assessment Fee
27. Effluent Discharge
28. Ecological fees
29. Environmental Sanitation levy
30. Capitation Fee
31. Parking,
32. Audit Fee
33. Hawking Permit
34. Shop Rate
35. Social Services Levy
36. Fumigation of the BTS
37. Annual Renewal on Right of Way
38. Corporate Social Development Levy
39. Annual Ground Rent
40. Annual Aviation Renewal
41. Stamp Duties
42. Companies Income Tax
43. Nigeria Police Trust Fund Levy
44. National Agency For Science And Engineering Infrastructure Levy
45. Tertiary Education Tax
46. Industrial Training Fund
47. Output VAT
48. Nonrecoverable VAT
49. Custom Duties


TechTV Network is a leading Technology and Business Analysis news and broadcast platform that seeks to explore the interplay between technology, productivity, entertainment and national development in the light of the growing digital economy.

You May Also Like

More From Author

+ There are no comments

Add yours