Article
Nigeria's Mining Fiscal Regime Under The New Tax Laws: Analysis Of Key Changes And Implications
The Federal Government has introduced significant fiscal reforms in the mining sector with
the enactment of the Nigeria Tax Act, 2025 (NTA) and the Nigeria Tax Administration Act,
2025 (NTAA). These new laws represent a definitive departure from the previous fiscal
regime, which was primarily governed by the Nigerian Minerals and Mining Act, 2007 (the
"Mining Act") and the Companies Income Tax Act, 1977 (as amended) (CITA).
ENR Advisory