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Nigeria reduces withholding tax on all building & construction related activities by 50%

Nairametrics by Nairametrics
February 22, 2015
in Uncategorized
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The Ministry of Finance released an official Gazette last week announcing a reduction in the price of withholding tax rate for All Building Construction and Related Activities excluding survey, design and deliveries to 2.5% from 5%. The amendment named Company Income Tax (Rates etc., of Tax Deducted at Source (Withholding Tax)) Amendment Regulations 2015 and dated December 17, 2014. According to the Gazette, the Minister made this amendment on the back of the powers conferred on her by Section 81 (8) of the Companies Income Tax Act, Cap C21, Laws of the Federation of Nigeria 2004 and all other powers at her disposal.

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