尼日利亚2025年的《税法》削减了住房成本,包括增值税减免、对建筑商的税收优惠和对房客的减免——对材料或银行余额不征收25%的税。 Nigeria’s 2025 Tax Act cuts housing costs with VAT exemptions, tax incentives for builders, and relief for renters—no 25% tax on materials or bank balances.

目前生效的《2025年尼日利亚税法》并没有对建筑材料、建筑资金或银行余额征收25%的税,因为有人在网上虚报。 The Nigeria Tax Act 2025, now in effect, does not impose a 25% tax on building materials, construction funds, or bank balances as falsely claimed online. 相反,它通过对土地、建筑物和租金实行增值税豁免来降低住房费用,允许承包商收回材料增值税,并将建筑预扣税降低到2%。 Instead, it reduces housing costs through a VAT exemption on land, buildings, and rent, allows contractors to recover VAT on materials, and lowers withholding tax on construction to 2%. 房主可以扣除按揭利息,房东可以要求支付维修和保险等费用。 Homeowners can deduct mortgage interest, and landlords may claim expenses like repairs and insurance. 小企业获得零所得税和增值税豁免,而建筑材料制造商得到多达10年的税收优惠。 Small businesses receive zero income tax and VAT exemptions, while manufacturers of building materials get up to 10 years of tax incentives. 租户每年可领取高达500 000英镑的救济金,1 000万英镑的租赁协议免盖印花税。 Renters may receive up to ₦500,000 in annual relief, and lease agreements under ₦10 million are stamp duty-free. 该法于2025年6月签署,旨在增加可负担性、投资和国内生产,没有2027年的执行日期。 The law, signed in June 2025, aims to boost affordability, investment, and domestic production, with no 2027 implementation date.