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How to Calculate and Pay WHT on Rental Income in Nigeria (2024 Guide)

TaxEase Nigeria Team
05/01/2026
20 min read
Withholding TaxRental IncomePersonal Income TaxCompanies Income TaxFIRSState IRSTax ComplianceProperty TaxLandlord ObligationsTenant Responsibilities

Introduction

Chioma just signed a lease agreement for her 2-bedroom apartment in Ikeja. The annual rent is ₦1.8 million, and she's excited about the steady income. But when her new tenant, a corporate employee named Mr. Adebayo, mentioned something about "deducting WHT," Chioma panicked. WHT? Another tax? Will I lose money? Am I supposed to pay this myself?

If you've ever felt this confusion, you're not alone. Thousands of Nigerian landlords and tenants struggle to understand Withholding Tax (WHT) on rental income. The good news? WHT isn't as complicated as it sounds, and it's definitely not an extra tax eating into your rental income.

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How to Calculate and Pay WHT on Rental Income in Nigeria (2024 Guide) | TaxEase Nigeria