Income tax on rent, worked example, in Nigeria
Taxation Researcher | June 05, 2022
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.