Nigeria Tax Act, 2025 · NTA s.186
Supplies charged at zero percent
Basic food, medical, education, exports and more are taxable at 0% — so you charge nothing but can still reclaim your input VAT.
Who this lands on: Food traders, pharmacies, schools, farms and anyone exporting.
Charged at zero percent: basic food items; medical and pharmaceutical products; educational books and materials; fertilisers; locally produced agricultural chemicals, veterinary medicine and animal feeds; live cattle, goats, sheep and poultry; seeds and seedlings; medical services and equipment; tuition from nursery to tertiary level; and exported goods (other than oil and gas), services and incorporeal property (NTA s.186).
Electricity generated to the national grid and transmitted to the distribution companies is zero-rated too.
The practical difference from exemption: a zero-rated supply is still a taxable supply, so the input VAT behind it stays claimable under NTA s.155.