Nigeria Tax Act, 2025 — Tenth Schedule: List of Priority Sectors
The Tenth Schedule to the Nigeria Tax Act, 2025, listing the sub-sectors and priority products or services eligible for the Economic Development Tax Incentive (EDTI), together with the qualifying capital expenditure threshold and sunset period for each. Referenced by sections 166, 167, 168, 169,...
This document is provided for reference. The authoritative and legally binding version is published in the Federal Republic of Nigeria Official Gazette.
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