PRESUMPTIVE TAX

PRESUMPTIVE TAX TABLE

S/N 

Trade/Business 

Micro Business 

Small Business 

Medium 

Business 

Boutiques and other cloth sellers - Adult and Children wear 

2,500.00 

25,000.00 

50,000.00 

Fabricating, Welding, Bench Milling, Black Smith, Gold Smith 

2,500.00 

15,000.00 

30,000.00 

Confectioneries and Bakeries 

2,500.00 

30,000.00 

50,000.00 

Barbers and Hair Dressing Saloon 

2,500.00 

12,000.00 

25,000.00 

Service Providers - Business Centres and Typing Studio, 

Printers, Thrift Collector 

2,500.00 

15,000.00 

50,000.00 

Video Clubs, Car Wash and Owners, Casino Operators, Cyber Cafe Operators 

5,000.00 

25,000.00 

50,000.00 

Drama Group, Laundries, Dry Cleaners, Commercial Mobile 

Calls 

2,500.00 

15,000.00 

50,000.00 

Photographers/Photo Developers, Recreational Centre, Refuse, Rentals, Travel Agency 

2,500.00 

20,000.00 

50,000.00 

Artisans - Masons, Vulcanizers, Iron Benders, Carpenters, Cobblers, Painters and Decorators, Plumbers 

2,500.00 

15,000.00 

50,000.00 

10 

Petrol, Kerosene and Lubricant Sellers 

2,500.00 

30,000.00 

85,000.00 

11 

Tailoring, Interior Decoration, Fashion Designers and Garment Makers, Curtain Makers, Seamstress 

2,500.00 

15,000.00 

50,000.00 

12 

Transport Workers - Taxi, Bus, lorry, etc. 

2,500.00 

12,000.00 

50,000.00 

13 

General Trading/Enterprises - Retail and Wholesale,  Raw Food 

2,500.00 

10,000.00 

50,000.00 

14 

Bookshops/Stationery Stores, Building Materials, Cement, Cooking Gas, Air-conditioners, Mattress/Foams, Doors, 

Electrical Parts and Fittings, 

2,500.00 

20,000.00 

50,000.00 

15 

Furniture/Furnishing Material, Gas Refilling, General Contractor, General Merchants and Distributors. Gift Shop, Entrepreneurs, 

Imitation Jewel, Jewel, Leather Carpets, Licensed Merchants, 

Mobile Phone, Motor Cycle,    

 

2,500.00 

20,000.00 

50,000.00 

16 

Spare Parts, Patent Medicine, Photographic Materials, Plank, Plastic Rubbers 

2,500.00 

15,000.00 

50,000.00 

17 

Plumbing Materials, Poultry Feeds, Raw Food, Rugs and Carpets, Sewing Machine,  

 

2,500.00 

15,000.00 

50,000.00 

18 

Timber Dealers, Tire, Wine and Beer License Operators, Yoghurt. 

 

2,500.00 

15,000.00 

50,000.00 

19 

Financial Services - Bureau De Change, Pool Agents and Promoters, Money Lenders. 

 

10,000.00 

50,000.00 

100,000.00 

20 

Furniture and Cabinet Makers 

2,500.00 

35,000.00 

100,000.00 

21 

Restaurant and Food Sellers 

2,500.00 

35,000.00 

100,000.00 

22 

Property - Guest House, Lodging, Face to Face Building with not more than ten (10) rooms. 

 

2,500.00 

50,000.00 

90,000.00 

23 

Mechanics, Technicians, Electricians, Panel Beaters, Motorcycle, Bicycle, Keke NAPEP, Clock and Watch Repairers, and other Machine Repairers, Re-wires, Battery Chargers. 

 

2,500.00 

15,000.00 

50,000.00 

24 

Artisans, Design and Sign Writers, Hand Craft Makers Graphic Arts. 

 

2,500.00 

12,000.00 

90,000.00 

25 

Professional Services - Opticians, Photo lab, Auctioneers. Draughtsman, Maternity Owners, Patent Medicine Store. 

 

2,500.00 

30,000.00 

85,000.00 

26 

Entertainment Service, Musicians 

10,000.00 

15,000.00 

50,000.00 

27 

Agriculture, Forestry, Fishing, Hunting, Butchers/Meat Sellers, Horticulture/Florist, Farm Settlers, Poultry, Piggery 

2,500.00 

15,000.00 

50,000.00 

28 

Aluminium Fabrication and Products 

2,500.00 

30,000.00 

75,000.00 

29 

Processors, Producers and Manufacturers - Blocks, Culvert. Well Ring, Pure Water, Welders, Shoe Makers, Cold Rooms, Palm Oil Miller, Grind Mills, Sawmill Proprietors. 

 

2,500.00 

25,000.00 

100,000.00 

30 

Transport Owners 

2,500.00 

30,000.00 

85,000.00 

31 

All other trades/services covered by the Law but not listed above. 

 

2,500.00 

30,000.00 

100,000.00