NGOs & Non-Profits Tax in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Non-profits—incorporated trustees, associations, and similar bodies—may enjoy exemptions for qualifying activities under law, but many still have TINs, payroll for staff, VAT on commercial sidelines, and WHT on contractors. “We are an NGO” is not a blanket answer in a revenue audit. This page separates myth from common compliance touchpoints.
Exempt vs taxable activity
Grants spent on charitable objects may differ from trading income from shops or consulting. Segregate accounts and get rulings where amounts are material.
Employees and PAYE
Paying staff triggers normal PAYE duties to state/FCT—see PAYE for employers.
Governance
Boards should align CAC objects with actual operations and file annual returns—see CAC vs TIN.