Every charge on a hospitality bill
The contribution is not charged on the whole bill without distinction. Each line is classified, and the schedule says whether that class is levied and on what base. This is the full national list.
| Charge | Levied? | Charged on | What it covers |
|---|---|---|---|
| Room night ROOM_NIGHT |
Yes | the full charge | Lodging charges per room-night. |
| Short-let / homestay night SHORTLET_NIGHT |
Yes | the full charge | Short-let and homestay nightly charges. |
| Food & beverage F_AND_B |
Yes | the full charge | Restaurant, bar and room-service sales. |
| Minibar MINIBAR |
Yes | the full charge | In-room minibar consumption. |
| Spa & wellness SPA_WELLNESS |
Yes | the full charge | Spa treatments and wellness services. |
| Event / hall hire EVENT_HIRE |
Yes | the full charge | Hall and venue hire for functions. |
| Conference services CONFERENCE |
Yes | the full charge | Conference packages and facilities. |
| Admission / entrance ADMISSION |
Yes | the full charge | Entrance and admission tickets. |
| Recreation & activities RECREATION |
Yes | the full charge | Rides, activities and recreational services. |
| Tour package TOUR_PACKAGE |
Yes | the Nigerian portion only | Packaged tours; TDC on the domestic portion only. |
| Tourist transport TRANSPORT |
Yes | the full charge | Tourist coach, cruise and car-hire charges. |
| Agency commission AGENCY_COMMISSION |
Yes | the commission earned | Travel-agency commission earned on bookings. |
| Service charge SERVICE_CHARGE |
No | the full charge | Mandatory service charges (eligibility is a policy decision). |
| Tips / gratuities TIPS |
No | not levied | Voluntary gratuities — never levied. |
| No-show / cancellation fee NO_SHOW_FEE |
Yes | the full charge | Fees charged on no-show or late cancellation. |
| Pass-through (sub-supplier) PASS_THROUGH |
No | not levied | Amounts collected for a third party and passed through — never levied. |
| Other hospitality receipt OTHER_HOSPITALITY |
Yes | the full charge | Any other eligible hospitality receipt. |
What sits alongside it on the same invoice
| Charge | Where | Rate | Charged on |
|---|---|---|---|
| Value Added Tax (NTA 2025) | Nationwide | 7.5% | the line value |
| Lagos Hotel Occupancy & Restaurant Consumption Tax | Lagos | 5% | the line value |
These are separate charges with their own rules. The contribution is worked out on the eligible hospitality charge and shown as its own line, so a guest can see exactly what each part of the bill is.
Where these rules come from
| Provision | Carries | What it does |
|---|---|---|
| Nigeria Tax Act 2025, section 158 | The charge itself | Establishes 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 23 | The fiscal invoice | Requires 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 104 | Penalties | Provides 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 2023 | Personal data | Governs 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.
The other rules pages
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.
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.