Contractors & Withholding Tax in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Businesses that pay contractors, consultants, or certain service providers may need to deduct withholding tax (WHT) and remit to the proper authority, while recipients track credits in their own returns. Rates and scopes are fact-specific and law-driven—this article explains the moving parts and points to deeper resources.
Payer responsibilities
Identify which invoices trigger WHT, obtain valid TINs, remit on time, and issue documentation to payees where required. Coordinate with your accountant on return lines that reconcile WHT.
Contractor side
If you are the recipient, keep credit notes and align WHT with direct assessment or company returns. Freelancers may also read Tax for freelancers & remote workers.
Related technical overview
See Withholding tax overview and Employer obligations for adjacent duties.