Section 186

(1) The following supplies are exempt from the VAT imposed Exempt
under Chapter Six of this Act – Supplies
(a) oil and gas exports;
(b) crude petroleum oil and feed gas for all processed gas;
(c) goods purchased for use in humanitarian donor funded projects;
(d) baby products;
(e) locally manufactured sanitary towels, pads or tampons;
(f) military hardware, arms, ammunitions and locally manufactured
uniforms supplied to armed forces, para-military and other security
agencies of a Nigerian government;
(g) shared passenger road-transport service;
(h) purchase, hire, rental or lease of tractors, ploughs and other
equipment used for agricultural purposes.
(i) supplies consumed by an approved entity in the export process-
ing or free trade zones, provided that the supplies are consumed on its
approved activity;
A 490 2025 No. 7 Nigeria Tax Act, 2025
Cap. D9, (j) goods or services supplied to a diplomatic mission, diplomat or person
LFN, 2004
recognised under the Diplomatic Immunities and Privileges Act whose
activity is in public interest, and not for profit;
(k) plays and performances conducted by educational institutions as part
of learning;
(l) land or building including interest in land or building;
(m) money or securities including interest in money or securities;
(n) Government licences; and
(o) Assistive devices and disability-related products including hearing
aids, wheelchairs, and braille materials.
Eleventh (2) Notwithstanding the provisions of Chapter Six of this Act, VAT shall
Schedule not be collected on the items specified in paragraph 1 of the Eleventh Schedule
to this Act except where the Minister by an order, published in the Official
Gazette, specifies the date of collection of VAT on the items listed in the order.