Nigeria: Capital Gains Tax

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Nigeria Tax Reforms For Non-Residents: Expatriate & Foreign Company Guide

Nigeria's 2025 Tax Reform Acts introduce sweeping changes for non-residents, foreign investors, and expatriates operating in or deriving income from Nigeria. From expanded Permanent Establishment rules and Significant Economic Presence thresholds to mandatory VAT registration for offshore suppliers and Capital Gains Tax on indirect share transfers, the new framework fundamentally reshapes cross-border tax obligations. Understanding these provisions and taking proactive compliance steps is now essential for

Adeola Oyinlade & Co

TechTuesday: Breaking Down Nigeria's N.R.S. Virtual Asset Tax Guidelines 1

Nigeria has introduced a standardised framework for the taxation of virtual assets through the NRS Virtual Asset Tax Guidelines. This comprehensive breakdown examines who the guidelines apply to...

JE

Jackson, Etti & Edu

Tax Reform: Key Provisions Of The Nigerian Presumptive Tax Regulations 2026

Nigeria's new Presumptive Tax Regulations establish a simplified tax framework for informal sector businesses and individuals whose income cannot be accurately determined through standard assessment methods. The regulations introduce a 1% turnover-based tax system with specific exemptions for nano businesses, while also implementing a 2% capital gains tax on asset disposals.

UU

Udo Udoma & Belo-Osagie

Beyond Borders: Navigating The Nigeria Tax Act 2025

This article was developed from the conversations at the Beyond Borders Tax Webinar

KN

KPMG Nigeria

The Changing Tax Landscape: Understanding The Tax Implications Of Mergers And Acquisition Transactions Under The Tax Reform Acts 2025

UU

Udo Udoma & Belo-Osagie

Capital Gains Tax Enhancements: Examining The New 30% Rate And Its Impact On Corporate Asset Disposals

BC

Babalakin & Co.Legal Practitioners

Changes In Chargeable Gains Under The Nigerian Taxation Act And Their Impact On Taxpayers

Gresyndale Legal

Re Assessing The Validity Of The Taxes And Levies (April 2026)

GE

G ELIAS

A Telecommunications Media And Technology Centric Assessment Of Nigeria’s Tax Reform Framework

AP

Advocaat Law Practice

The Nigeria Tax Act 2025 - What IP Rights Holders And Creatives Need To Know (March 2026)

GE

G ELIAS

Capital Gains Tax Under The Nigeria Tax Act 2025 – No Longer Business As Usual

KN

KPMG Nigeria

Stren & Blan Partners Tax Alert - Commencement And Application Of Nigeria's New Tax Laws

SB

Stren & Blan Partners

10 Key Benefits Of The Nigerian Tax Reform For MSMEs And Individuals

OA

Olisa Agbakoba Legal (OAL)

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

Beyond Compliance: How Regulation Can Help Nigerian Startups Build Sustainable Businesses

Nigeria Commercial

TT

The Trusted Advisors

Nigeria’s New Crypto Tax Rules: What Virtual Asset Service Providers Need To Know, And The Legal Questions That Remain

TA

Tope Adebayo LP

Third Party Motor Insurance In Nigeria: Analysing Its Evolution, Legal Framework, Compliance, And Effectiveness Under The Nigerian Insurance Industry Reform Act 2025 Vis-a-vis The United Kingdom Insurance Regime

Nigeria Transport

SA

S.P.A. Ajibade & Co.

Nigeria’s Deep Offshore Oil And Gas Projects Incentives (Tax Remission) Order 2026: What It Means For Investment And Project Development

AP

Advocaat Law Practice

Nigeria’s Online Gaming And Betting Industry: A Regulatory Guide For Prospective Operators

Nigeria Media & IT

AP

Advocaat Law Practice

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

The Nigerian business environment is no longer what it was just twelve months ago. Driven by regulatory reforms, global best practices, and the pressing need for sustainable growth amid economic challenges, the framework...

OA

Olisa Agbakoba Legal (OAL)

The Implementation Of The Nigeria Tax Act 2025 – Practical Guidance For Businesses

The year 2025 marked a pivotal period in Nigeria's regulatory and business landscape, with notable reforms introduced across the insurance, capital markets, and tax sectors.

PL

Pavestones Legal

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

The Nigeria Tax Act, 2025 ("the Act") was signed into law on June 26, 2025, and is set to take effect from January 1, 2026. This new legislation marks a major reform of Nigeria's tax system.

Adeola Oyinlade & Co

CGT Implications For Tech Company Exits: Founders & Buyers

If you are building or investing in a Nigerian tech company and thinking about an eventual exit, the Nigeria Tax Act 2025 (NTA 2025) has materially changed how much of that exit value you actually keep.

TA

Tope Adebayo LP

An Overview Of Nigeria's Tax Reform Acts: Key Changes & Implications For Individuals And Entities

LL

Lexworth Legal Partners

VAT Under The NTA 2025: What Digital Platforms And Fintechs Need To Know

TA

Tope Adebayo LP

Overview And Key Provisions Of The Nigerian Tax Reform Acts

Danol Partners

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

Nigeria's New IP And Intangibles Tax Rules — What Startups Need To Know (Tax And Tech Series 1)

TA

Tope Adebayo LP

The Nigerian Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

New Capital Gains Tax Rules For Nigerian M&A Transactions

BH

Balogun Harold

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

BH

Balogun Harold

The Nigerian Tax Reform Acts: Implications For Non-Residents Persons – Individuals & Companies

WT

WTS Blackwoodstone

Taxation Of Non-Residents In Nigeria

BH

Balogun Harold

New Capital Gains Tax Rules For Nigerian M&A Transactions

The recent amendments to the capital gains tax framework under the Nigeria Tax Act, 2025, significantly expand the material and territorial scope of what constitutes a chargeable...

BH

Balogun Harold

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...

BH

Balogun Harold

The Nigerian Tax Reform Acts: Implications For Non-Residents Persons – Individuals & Companies

Without doubt, the promulgation of the Nigerian Tax Reform Acts portends significant impact for non-resident persons (i.e., individuals and business which do not have their tax residency in Nigeria).

WT

WTS Blackwoodstone

Taxation Of Non-Residents In Nigeria

The Nigeria Tax Act 2025 has clarified and expanded the legal basis for the taxation of non-residents in Nigeria. Under the Nigeria Tax Act 2025, non-resident persons can now be taxed under four broad categories, namely...

BH

Balogun Harold

Beyond The News: A Deep Dive Into The Nigeria Tax Laws (Policy Analysis Of The 2025 Tax Reform Acts Part 1)

TA

Tunde & Adisa

Tax Tuesday: How Does The New Tax Act Affect SMEs?

According to the National Bureau of Statistics, Small and Medium-sized Enterprises (SME's) account for about 48% of Nigeria's Gross Domestic Product (GDP), making them a vital part of the economy.

PA

PUNUKA Attorneys & Solicitors

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

For many foreign investors entering Nigeria's fast-growing markets, profitability is only half the battle. The real challenge lies in how much of those profits...

TT

The Trusted Advisors

A 2025 Playbook For Private Capital In Nigeria: Charting Change

As African private capital markets emerge from a period of volatility, the first half of 2025 has signalled a phase of stabilisation and renewed investor focus.

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

Following the perceived need to enhance the process of tax administration, increase compliance, optimise revenue generation, and ensure fairness and equity in Nigeria, President Bola Ahmed Tinubu signed four bills on taxation, fiscal and revenue reforms into law on 26th June 2025.

A

Alliance Law Firm

Nigeria Tax Act, 2025: An Outlook Of Income And Profit Taxation Under The Nigeria Tax Act

TA

Tope Adebayo LP

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

Adeola Oyinlade & Co

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

The Nigerian Tax Reform Acts, 2025: An In-Depth Guide For Businesses, Investors, And Taxpayers

PA

PUNUKA Attorneys & Solicitors

The Nigerian Tax Reform Acts: Echoes And Outcomes For The Merger, Acquisition, And Private Equity Market

DO

Duale Ovia & Alex-Adedipe

Nigeria's Changing Tax Landscape: The Tax Reform Bills Have Become Law

UU

Udo Udoma & Belo-Osagie

New Capital Gains Tax Rules: Impact On Private Funds

BH

Balogun Harold

The Case For A Defined Gift Taxation Regime In Nigeria

KN

KPMG Nigeria

Tax Breaks & More: What The Nigerian Startup Act Offers

PL

Pavestones Legal

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

Gresyndale Legal

Taxation And Development In Nigeria: Bridging The Gap Between Policy And Implementation

Adeola Oyinlade & Co

The Newly Approved Tax Reform Bill: A Voyage Into The Future Of Nigeria's Tax Allocation.

Gresyndale Legal

Taxation In Nigeria: A Review Of The Newly Approved VAT Formula

Gresyndale Legal

Tax Compliance Checklist For Businesses In Nigeria

Adeola Oyinlade & Co

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

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