Do content creators pay tax in Nigeria? Yes. Creative work is business activity, and the Nigeria Revenue Service (NRS) told creatives in Lagos last Thursday to register, get a tax ID and file returns. An NRS director said a company with annual turnover of ₦100 million or less and fixed assets below ₦250 million may qualify for zero company income tax and exemption from the 4% development levy.
The message came at a tax policy session during Creative Africa Nexus Weekend 2026. NewsQuest and Voice of Nigeria both reported it on 6 November.
Do content creators pay tax in Nigeria, and what must they do first?
The officials who spoke treated creative work as a business like any other. Simeon Onyegbula, Assistant Director in the NRS Field Operation Monitoring Department, urged entrepreneurs to "Formalize, register, and obtain a tax ID". He also told them to keep invoices, receipts and ledgers.
He added one warning that catches many small operators: private spending is not a business cost unless it meets the legal requirements for deduction.
Who qualifies for the zero tax rate?
Mustapha Akaje, the NRS Director of Government Business for the South Directorate, gave two tests for a company:
- Turnover. Annual turnover of ₦100 million or less.
- Fixed assets. Fixed assets below ₦250 million.
A company that passes both may qualify for a zero rate of company income tax and for exemption from the 4% development levy. Akaje said small businesses no longer need a separate exemption certificate. They must still file returns, because the return is how they show they qualify.
These figures come from officials speaking at the event. We could not find a separate NRS notice repeating them, so check them against the Nigeria Tax Act 2025 before you rely on them. The tests also apply to companies. A creator who trades in their own name is an individual taxpayer and should get advice on personal income tax.
We covered the filing duty in more detail in Nigeria's Small Company Tax Exemption 2026: Does It Mean You Don't Have to File Returns?.
What did the NRS say about VAT?
Kazeem Lawal, Assistant Director of Tax at the NRS, said small businesses are relieved of certain VAT-collection duties. They may still bear VAT on the taxable goods and services they buy. He also said a taxpayer who was wrongly charged VAT can seek a refund within 30 days, without a prior audit.
That 30-day window is short. If a supplier added VAT to an invoice it should not have, raise it quickly.
What help is the NRS setting up?
Obinna Ihedioha, the NRS Executive Director for People, Stakeholders and Communication, announced two initiatives: an Investment and Tax Advisory Hub and a Creative Economy Tax and Investment Initiative. Voice of Nigeria reports they will give creative entrepreneurs and investors tax guidance, investment information and help with formalisation and available incentives.
No start date was reported. Ihedioha said formalisation should open access to finance, contracts, markets and intellectual property protection. In his words: "Uncertainty is a tax nobody collects, but everybody pays."
What does this mean for your business?
This is not only a story for influencers. Production houses, agencies, event firms, music and film businesses, and the companies that hire them all sit in the same net. Five checks are worth doing this month:
- Register the business. Get the company registered and obtain its tax ID before the next invoice goes out.
- Separate the money. Keep personal spending out of the business account, since private costs are not deductible.
- Keep the paper. Invoices, receipts and ledgers are what the NRS asked for. Our guide on how long to keep tax records in Nigeria sets out the retention periods.
- File even when tax is zero. The return proves you meet the turnover and asset tests.
- Check every VAT line. If you were charged VAT you should not have paid, you have 30 days to seek a refund. If you hire creators, ask for their tax ID so your own records stay clean.
The development levy is a separate cost for companies that fall outside the relief. Our article Who Pays Nigeria's New 4% Development Levy? explains who is caught.
FAQ
Do I need a tax ID if I am a content creator? The NRS officers at the Lagos session said yes. Onyegbula told creative entrepreneurs to register and obtain a tax identification number, and to keep invoices, receipts and ledgers.
Is a small creative company exempt from the development levy? It may be. Akaje said a company with turnover of ₦100 million or less and fixed assets below ₦250 million may qualify for zero company income tax and exemption from the 4% development levy. Confirm your position against the Act before assuming it.
Does a small company still have to file returns? Yes. Akaje said small businesses no longer need separate exemption certificates, but they must keep filing returns to show they are eligible.
Talk to VOG Global. If you run a creative business, or you pay one, we can check your registration, tax ID, records and filing position before the NRS asks. Contact VOG Global at vog.global or visit our office in Area 10, Garki, Abuja.