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Industrial Development (Income Tax Relief) Act, 1971 🇳🇬


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Industrial Development (Income Tax Relief) Act, 1971

  • Published in Official Gazette supplement 25 on 13 May 1971
  • Commenced on 1 April 1970
  • [This is the version of this document at 31 December 2002.]
  1. [Repealed on 1 January 2026 by Nigeria Tax Act, 2025 (Act 7 of 2025)]
An Act to repeal and re-enact, with major changes, the Industrial Development (Income Tax Relief) Act and to make provision for tax relief for certain industries that may be issued with pioneer certificates by the Minister and other matters ancillary thereto.

Pioneer conditions

1. Publication of list of pioneer industries and products and issuing of pioneer certificates

(1)Where the President is satisfied that-
(a)any industry is not being carried on in Nigeria on a scale suitable to the economic requirements of Nigeria or at all, or there are favourable prospects of further development in Nigeria of any industry; or
(b)it is expedient in the public interest to encourage the development or establishment of any industry in Nigeria b…

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