Nigeria: Hotel and restaurant consumption tax (Lagos State)

Nigeria: Hotel and restaurant consumption tax

The tax authority of Lagos State issued a notice to clarify the definition of certain terms—hotels, event centres, and restaurants—with regard to the hotel occupancy and restaurant consumption tax.


The consumption tax measures require management of these facilities to charge consumption tax on their bills and invoices and then to remit the tax to the tax authority on or before the 20th day of each calendar month.

KPMG observation

There are two contradictory judgements of the Federal High Court as to the legality of consumption taxes. Both cases are pending appeal, and the matter could be clarified with a judgment from a higher appellate court.

Read a March 2021 report [PDF 648 KB] prepared by the KPMG member firm in Nigeria

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