Nigeria

Individual - Other tax credits and incentives

Last reviewed - 29 September 2025

There are no other significant tax credits or incentives for individuals in Nigeria.

Chijioke Uwaegbute

Partner, Head of Tax and Regulatory Services, PwC Nigeria

+234 1 271 1700 ext. 54031

Emuesiri Agbeyi

Partner / Director Tax and Private Wealth Services, PwC Nigeria

+234 1 271 1700 ext. 50006

Kenneth Erikume

Partner / Director Tax Reporting and Strategy, PwC Nigeria

+234 1 271 1700 ext. 50004

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