Nigeria: Additional tax relief, Lagos State (COVID-19)

Nigeria: Additional tax relief, Lagos State (COVID-19)

The Lagos State tax authority issued guidance providing additional tax relief measures in response to the coronavirus (COVID-19) pandemic.


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Previously, the Lagos State tax authority issued guidance (in March 2020 and again in June 2020) providing certain tax relief measures. The additional relief measures now include:

  • Installment payments for resolving the tax liabilities of certain taxpayers
  • Waiver of late-payment penalties for “pay-as-you-earn” (PAYE) liabilities for March through May 2020
  • Waiver of late-filing penalties for 2020 annual tax returns (Form A)
  • Waiver of interest and penalties with respect to additional tax liabilities arising tax audits for the period 2009 to 2015, of taxpayers that commit to a structured payment plan that terminates by 31 December 2020
  • Tax credit of 20% of cash and in-kind donations made by resident individuals to Lagos State government for COVID-19 management

Read a July 2020 report [PDF 122 KB] prepared by the KPMG member firm in Nigeria

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