Strong Profits Lead 21 NGX Companies to Pay Record N1.56 Trillion in Taxes in Q3

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Olori Uwem

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Mar 18, 2024
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Strong Profits Lead 21 NGX Companies to Pay Record N1.56 Trillion in Taxes in Q3

Detailed Breakdown:

1. Record Tax Payments Amid Strong Profit Growth
• In the first nine months of 2024, 21 leading companies listed on the Nigerian Exchange Limited (NGX) paid a remarkable N1.56 trillion in taxes. This is a 154% increase from the N616.05 billion paid during the same period in 2023.
• This surge highlights the companies’ significant profitability growth, driven by resilience despite economic challenges.

2. Key Contributors
• Major sectors contributing to this tax payment include cement manufacturing, power generation, banking, and oil & gas.
• Notable contributors include Seplat Energy, Ecobank, Zenith Bank, and Dangote Cement.

3. Profit Surge
• These companies reported a combined profit before tax (PBT) of N6.85 trillion, up by 102.2% from N3.39 trillion in 2023.
• Growth was fueled by sector expansions and, in some cases, foreign exchange gains following Nigeria’s recent FX management changes.

4. Breakdown of Taxes Paid
• In addition to corporate income tax (30%), companies paid levies such as Tertiary Education Tax (2.5% of assessable profit), the NITDA tax, and the Nigeria Police Trust Fund Levy (0.005% of net profit).
• Seplat Energy led with N313.9 billion in tax payments, including current and deferred tax, largely due to favorable FX gains and increased profits.

5. Banking Sector’s Contribution
• Eight banks collectively paid around N887 billion in taxes, a 130% increase from N386 billion in 2023, spurred by substantial foreign exchange gains and business growth.
• These banks achieved a combined profit of N5.21 trillion, marking a 108% increase from N2.51 trillion in 2023.

6. Policy Implications & Future Outlook
• The Nigerian government is looking to implement a one-time windfall tax on banks’ 2023 FX gains through an amendment to the Finance Act.
• Analysts emphasize the importance of tax compliance and expect stronger enforcement to boost government revenue.

7. Insights from Market Analysts
• David Adnori, VP of Highcap Securities, emphasized that public listing increases transparency and encourages companies to contribute to government tax revenue.
• Adnori also mentioned that improved collaboration between government and tax authorities could enforce compliance, pushing more companies to list publicly.