Platforms must withhold 1% from taxable crypto disposals, while stablecoin sales remain exempt under guidelines.Staking, mining, airdrops and DeFi rewards may face 10% withholding when classified as taxable income.Token to fiat and fiat to token transfers attract 1.5% stamp duty collected by platforms and marketplaces under guidelines.Some withheld taxes require remittance in originating tokens, while VAT follows the transaction’s payment currency.Nigeria’s framework places exchanges and P2P operators at the center of reporting and enforcement duties.