Section 187 Nigeria Tax Act 2025

Section 187 of the Nigeria Tax Act 2025 is about Taxable supplies chargeable at 0%. It provides as follows:

Subject to paragraph 2 of the Thirtenth Schedule to this Act, the following taxable supplies are charged to VAT at the rate of 0% –
(a) basic food items;
(b) all medical and pharmaceutical products including medicinal herbal products;
(c) educational books and materials;

(d) fertilisers;
(e) locally produced agricultural chemicals;
(f) locally produced veterinary medicine;

(g) locally produced animal feeds;
(h) live cattle, goats, sheep and poultry;
(i) agricultural seeds and seedlings;

(j) electricity generated by generation companies (GENCOs) and supplied to National Grid or Nigeria Bulk Electricity Trading Company (NBET);

(k) electricity transmitted by Transmission Company of Nigeria (TCN) to Electricity Distribution Companies (DISCOs);
(l) medical services,

(m) tuition relating to nursery, primary, secondary or tertiary education
(n) exported goods excluding oil and gas;
(o) exported services;
(p) exported incorporeal property;
(q) medical equipment;

(r) electric vehicles; and
(s) parts, semi-knock-down units for the assembly of Electric Vehicles.

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