Prominent contemporary artist and founder of Garga Art Galleries Limited, Aliyu Aminu Ahmed, has urged the federal government to implement tax incentives for donated artworks, a move he believes could transform the country’s creative economy.
Speaking in response to growing calls for policy reforms in Nigeria’s cultural and artistic sectors, Aliyu highlighted the lack of clear provisions in the country’s tax laws regarding non-cash charitable contributions such as artworks.
He said: “In many developed countries, donating artworks to public institutions is seen not only as a cultural contribution but also a financially encouraged act through tax relief. Nigeria is yet to embrace this model, despite having one of the most dynamic art scenes in Africa.”
While current tax laws like the Companies Income Tax Act (CITA) and the Personal Income Tax Act (PITA) allow deductions for charitable donations, Aliyu pointed out that these laws remain silent or ambiguous on the issue of art donations.
He emphasised that this legal gap limits the ability of museums, universities, and galleries to develop robust public collections.
“This legal gap discourages donations and limits the ability of museums, universities, and galleries to build robust national collections. It’s a missed opportunity for cultural preservation and public access,” he noted.
Drawing inspiration from global best practices, Aliyu referenced successful frameworks such as the US Internal Revenue Code (IRC) Section 170, which allows deductions based on fair market value for donated artworks, and the UK Cultural Gifts Scheme (CGS), introduced in 2013.
“We don’t need to copy foreign systems completely, but Nigeria can adapt a version that works for our context—with clear rules on eligibility, valuation, and accountability,” he explained.
Aliyu believes that introducing tax deductions for donated artworks will stimulate cultural philanthropy and promote art auctioneering—an area he says remains largely untapped in Nigeria. He outlined potential benefits including the growth of public collections at national, regional, and state levels; enhanced art education, youth engagement, and increased investment in the creative sector.
“Art is not just an expression—it’s an asset. When the government acknowledges this through policy, it sends a powerful message that we value our cultural identity and our creators. Look at northern Nigeria—we have a lot of potentials untapped in the art world,” he said.
The artist also called on key institutions such as the Federal Inland Revenue Service (FIRS), the Federal Ministry of Finance, and the Ministry of Art, Culture and the Creative Economy to collaborate with creative industry stakeholders in developing a comprehensive framework for tax-deductible art donations.
“The time is now. If we want to future-proof our cultural legacy, we must treat art not just as inspiration, but as infrastructure. Our tax agencies and legislators need to focus on this aspect of national development,” he concluded.
Ahmed’s advocacy adds to the growing conversation around policy shifts that could unlock Nigeria’s cultural wealth and position the nation as a leader in Africa’s art economy.
