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TourismRevenueTourism Development Contribution
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Published guidance

The rules

What the Tourism Development Contribution is, who has to charge it, what it is charged on, how it must be invoiced, when it must be paid over, and what happens when it is not.

Osun-Osogbo Sacred Grove, Osun · Abdulrosheed Fadipe, CC BY-SA 4.0
What the Tourism Development Contribution is The charge, what it applies to, and what the money is for. Who must charge it The businesses that are required to register and collect the contribution. What is levied, and what is not Every charge category on a hospitality bill, and how the contribution is worked out on each. Fiscal invoices and e-invoicing What a valid invoice must carry, when it must reach the Nigeria Revenue Service, and how to check one. When it must be remitted Periods, due dates and the grace the schedule allows. Penalties and enforcement What happens when an invoice is not issued or a remittance is not made. Questions people actually ask Short answers for guests, for businesses, and for state authorities.

The rate in force

The contribution is a percentage of the eligible charge on a hospitality or tourism bill. The schedule in force took effect on 1 January 2026 and sets:

National default rate
1% of the eligible charge
Rate cells in the schedule
1

A cell can narrow the rate by state, by kind of business, by size band and by charge category, so a small guest house and a large city hotel need not pay the same percentage. The operator never picks the rate: the platform prices each invoice line against the schedule that was in force on the day of the transaction, and stores that rate on the invoice so it can be checked afterwards.

When it has to be paid over

The period, the due date and the grace allowed, as the platform actually applies them.

Applies toPeriodDueGrace
Large operators Monthly day 14 of the following month 5 days
Every operator Monthly day 21 of the following month 7 days

Where these rules come from

ProvisionCarriesWhat it does
Nigeria Tax Act 2025, section 158The charge itselfEstablishes the Tourism Development Contribution as a levy on hospitality and tourism charges, and the fund the proceeds are applied to.
Nigeria Tax Administration Act 2025, section 23The fiscal invoiceRequires the supply to be documented electronically and reported to the Nigeria Revenue Service. Every invoice this platform issues carries this recital.
Nigeria Tax Administration Act 2025, section 104PenaltiesProvides the penalty where a taxable person fails to issue a fiscal document for a supply, or issues one that does not meet the requirements.
Nigeria Data Protection Act 2023Personal dataGoverns every personal detail this platform holds. What is collected, why, and for how long is set out in the privacy notice.

This is guidance, not the law. This page explains how the platform applies the rules in practice. It is guidance, not the law, and it does not replace the Acts it refers to or advice from the Nigeria Revenue Service. Where this page and the law differ, the law governs.