The businesses that must register
Any business supplying an eligible hospitality or tourism service in Nigeria must register and collect the contribution. These are the kinds of business the register recognises — the list is the platform's own classification, and a business is registered under one of them.
Accommodation
| Hotel | Hotels and motels providing paid lodging by the night. |
| Serviced Apartment | Furnished apartments let by the night or week with hotel-style services. |
| Short-let / Homestay | Privately owned homes and rooms let short-term, often via marketplaces. |
| Guest House | Small lodging establishments, inns and bed-and-breakfasts. |
| Resort | Destination resorts with lodging, leisure and recreation on one estate. |
| Lodge / Camp | Safari lodges, eco-camps, campsites and seasonal lodging. |
Food & beverage
| Restaurant | Sit-down restaurants and eateries. |
| Bar / Lounge | Bars, lounges and beer parlours. |
| Nightclub | Nightclubs and entertainment venues with admission or table charges. |
| Fast Food / Quick Service | Quick-service restaurants and food courts. |
| Catering Services | Outside catering and event food services. |
Events & conferences
| Event Centre | Halls and venues hired for weddings, parties and functions. |
| Conference Centre | Conference and exhibition facilities. |
| Cultural / Tourism Event | Festivals, carnivals and time-bound cultural events (event registrations). |
Attractions & recreation
| Tourism Site / Attraction | Heritage sites, monuments, museums, beaches and natural attractions charging admission. |
| Amusement Park | Theme and amusement parks. |
| Garden / Park | Gardens, zoos and recreational parks with admission. |
| Recreational Centre | Sports, leisure and recreation facilities open to the public. |
| Cinema / Entertainment Venue | Cinemas, theatres and entertainment venues. |
Travel & tourist transport
| Travel Agency | Travel agencies earning commission on tickets, hotels and packages. |
| Tour Operator | Tour operators selling domestic and inbound packages. |
| Tourist Transport | Coach, boat-cruise, car-hire and other tourist transport services. |
Spa & wellness
| Spa / Wellness Centre | Spas, wellness retreats and therapy centres. |
Cultural organisations
| Cultural / Tourism Organisation | Cultural organisations, galleries and troupes with paid programmes. |
Marketplaces & OTAs
| Marketplace / OTA | Online travel agencies and booking marketplaces collecting on behalf of hosts. |
Other hospitality
| Other Hospitality | Any other hospitality or tourism receipts determined eligible under the framework. |
Marketplaces and online travel agencies
A platform that takes payment on a host's behalf registers as a marketplace and accounts for the contribution on the bookings it collects, so a host who lets one apartment is not left to file alone.
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.
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.