The Nigerian Tax Incentives and Relief Policy

  • Saka Muhammed OlokoobaEmail author


The main objective of study in this chapter is a discussion on tax incentives and reliefs available to both corporate and personal taxpayers under the Nigerian Tax Laws. Tax incentives and reliefs are an aspect of policy administration targeted at the reduction of taxpayers’ burden as well as paraphernalia of attracting foreign investment into the country. At the completion of the study in this chapter, readers are expected to

  1. i.

    know what tax incentives are;

  2. ii.

    appreciate the Legal Regimes of Tax Incentives and Relief in Nigeria;

  3. iii.

    be abreast with different Categories of Tax Incentives and Reliefs in Nigeria;

  4. iv.

    know what Tax Amnesty is, and

  5. v.

    be aware of various objectives of Tax Incentives and Reliefs in the Contemporary Nigerian Tax Environment.


Relevant Authorities and References for Further Reading


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Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Department of Business Law, Faculty of LawUniversity of IlorinIlorinNigeria

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