Digital Services Revenue (DSR)
Digital Service Companies
Nigeria's Digital Economy tax net covers Service Providers — Nigerian resident or non-resident — earning revenue from Nigerians, from e-commerce and streaming to app-store billed games, SaaS, payments and beyond. This is the working list 3RRAS maintains under its SPPPA mandate to bring them into the tax net.
Note: Compiled and maintained by 3RRAS under the SPPPA mandate to identify Service Providers — Nigerian resident or non-resident — within Nigeria's Digital Economy. Inclusion reflects a platform's business activity and Nigerian user base, not a confirmation that onboarding, assessment or remittance has already occurred. A full, individually-verified list only becomes possible once ERAS completes integration with Nigerian banks and payment service providers to trace actual money movement — until then, names below are grouped by category and are largely the visible, high-traffic platforms in each. Company names and logos remain the property of their respective owners.
Scope threshold
₦25,000,000 / year
Under the Companies Income Tax (Significant Economic Presence) Order 2020 (as amended by the Finance Act 2021), a non-resident digital company is deemed to have a taxable Significant Economic Presence in Nigeria — and so falls within the DSR net — once its annual turnover derived from Nigeria exceeds ₦25,000,000 (or the equivalent in another currency); turnover from connected/related entities is aggregated for this test.
Already confirmed
8Confirmed
These companies are publicly reported (FIRS guidance and press coverage) as appointed non-resident VAT collectors or as having issued Nigeria-specific VAT/pricing policies — Nigeria has collected over ₦600bn in VAT from this group to date. Everything else on this page is grouped by category and activity, pending individual verification.
E-commerce & online retail marketplaces
Offshore and non-resident marketplaces transacting directly with Nigerian consumers.
OTT & video streaming
Subscription and ad-supported video platforms serving Nigerian audiences.
Music & audio streaming
Subscription audio, podcast and music-streaming platforms billing Nigerian users.
App stores & digital content distribution
Storefronts through which apps, games, subscriptions and in-app purchases are billed to Nigerian users.
Mobile & in-app games billed via app stores
Games and in-app purchases billed to Nigerian players through the Google Play Store or Apple App Store.
Gaming platforms & storefronts
PC and console storefronts and online services billing Nigerian gamers directly.
Online betting & gaming operators
International sports-betting and online-gaming operators taking wagers from Nigerian users. Nigerian-licensed local operators (e.g. Bet9ja, BetKing) are already assessed under ordinary CIT and excluded here.
Forex, CFD & online trading platforms
Offshore forex, CFD, binary-options and social-trading platforms billing/settling with Nigerian traders.
Freelance & remote-work marketplaces
Remote-work platforms transacting in Nigeria — service/commission fees charged against Nigerian freelancers' earnings.
Cloud, productivity & collaboration SaaS
Subscription software and cloud collaboration tools billing Nigerian individuals and businesses.
Website builders & online store platforms
Hosted website and storefront SaaS billing Nigerian businesses and creators directly.
AI & developer software subscriptions
AI and developer-tool subscriptions billing Nigerian users.
EdTech & online learning
Online course and learning platforms billing Nigerian learners.
Digital banking, payments, remittance & crypto
Offshore payment processors, digital wallets, remittance and crypto/asset platforms handling Nigerian transactions.
Cybersecurity, VPN & utility subscriptions
Security, privacy and utility software billing Nigerian subscribers.
Web hosting, domains, cloud & dev infrastructure
Hosting, domain registration and cloud-infrastructure providers billing Nigerian individuals and businesses.
Travel, hospitality & ride booking
Booking, accommodation and mobility platforms transacting with Nigerian users.
Dating platforms
Subscription dating and matchmaking platforms billing Nigerian users.
News, publishing & digital media
Subscription news, magazine and publishing platforms billing Nigerian readers.
Delivery, logistics & courier platforms
International courier and freight-forwarding platforms billing Nigerian senders and receivers directly for cross-border shipping.
Stock media, design assets & creative marketplaces
Stock photo/video/audio and design-asset marketplaces billing Nigerian creators and buyers, and paying out to Nigerian contributors net of commission.
Print-on-demand & merch platforms
Print-on-demand and merch fulfilment platforms billing Nigerian sellers via commission/fulfilment fees on top of production cost.
Content creator & subscription platforms
Subscription-based creator platforms charging Nigerian creators a commission on subscriber/tip revenue.
Social, messaging & participative network platforms
Social, messaging and content platforms monetizing Nigerian users and advertisers.