Income tax on rent, worked example, in Nigeria
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Notes
1 The residential property is jointly owned by husband and wife.
2 Non-residents´ gross rental income is subject to a withholding at a rate of 10%. The tenant deducts the amount and remits it to the tax authorities.
3 Non-residents´ gross rental income is subject to a withholding tax at a rate of 10%. The tenan deducts the amount and remits it to the tax authorities.