List of VAT-Exempt Books Under Nigeria’s 2021 Modification Order
The following categories of books are exempt from Value Added Tax (VAT) in Nigeria under the 2021 Modification Order:
1. School Textbooks (Primary, Secondary & Tertiary Education)
- Mathematics, English Language, and Science textbooks (Biology, Chemistry, Physics)
- Social Studies, Civic Education, and Agricultural Science textbooks
- Economics, Business Studies, Government, and History textbooks
- Literature books included in school curricula
- Technical, Vocational Studies, and Religious Studies textbooks (for academic use)
2. Academic Reference Materials
- Research journals and academic publications
- University and college textbooks
- Law, Medical, and Engineering reference books
- Computer Science, IT, Accounting, and Finance textbooks
- Nursing and Health Sciences books
3. Instructional & Educational Guides
- Teacher’s guides and lesson planners
- Exam preparation books (JAMB, WAEC, NECO, IELTS, TOEFL, GMAT, etc.)
- Past question papers and solution guides
- Professional certification books (ICAN, ACCA, PMP, etc.)
- Technical training manuals for skill development
4. Scientific & Technical Learning Materials
- Medical, Nursing, Engineering, and Architecture textbooks
- Programming and coding books
- Scientific research books used for education
5. Children’s Educational Books
- Early childhood learning books (ABC, 123, colors, shapes)
- Phonics, reading comprehension, and school storybooks
- Educational coloring and activity books
6. Dictionaries, Encyclopedias & Atlases
- General and subject-specific dictionaries (Medical, Legal, Science, etc.)
- Encyclopedias for academic use
- Atlases and geography textbooks
7. Religious Books for Academic Purposes
- Qur’an and Bible (when used in a formal education setting)
- Theological study books for schools and seminaries
- Religious history and doctrine textbooks for schools
8. Special Needs Educational Books
- Braille books for visually impaired learners
- Sign language learning materials
9. Legal & Government Publications (For Academic Study)
- Constitutional law books used in universities
- Nigerian Constitution (for educational use)
- Law school textbooks, case law reports, and government policy books
10. Professional & Vocational Training Books
- Technical and vocational training guides (mechanics, plumbing, welding, electrical, etc.)
- Books for trade certification exams (auto mechanics, construction, carpentry, etc.)
- Professional course books (banking, insurance, human resources)
- Study guides for licensed professional exams (CFA, CIPM, CIS, COREN, etc.)
11. Scientific Research & Development Publications
- Books on physics, chemistry, biology, and technology research
- Medical research journals and scientific conference papers
- Advanced books on AI, robotics, and space science
12. Government-Approved Curriculum Books
- Textbooks approved by the Nigerian Educational Research and Development Council (NERDC)
- Official exam preparation guides recommended by government education agencies
13. Open Educational Resources & Publicly Funded Books
- Free academic books published by government agencies
- Textbooks distributed or subsidized by government educational programs
This list ensures that essential learning materials remain tax-free, promoting accessible and affordable education in Nigeria.
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