Nigeria: Corporate 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’s Oil & Gas Tax Revolution: How The Nigeria Tax Act, 2025 Introduces Key Policy Shifts To The Petroleum Industry Act Fiscal Framework

Nigeria's Oil & Gas Tax Revolution examines the transformative fiscal changes introduced by the Nigeria Tax Act, 2025, and their impact on the existing Petroleum Industry Act framework. The analysis explores how these new tax provisions reshape the regulatory landscape for oil and gas operations in Nigeria, affecting both domestic and international stakeholders in the energy sector.

AP

Advocaat Law Practice

VAT Under Nigeria Tax Reforms Laws: Common Questions Answered

Months after its enactment in 2025, the Nigeria tax reform laws continue to generate significant public interest with many taxpayers still uncertain about how the changes affect them in practical terms.

TA

Tunde & Adisa

Place Of Effective Management And Control: Implications For Companies' Tax Residency Under The Nigeria Tax Act

In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.

Nigeria Commercial

KN

KPMG Nigeria

The Nigerian Tax Reforms – What It Means For MSMEs And Individuals

As implementation of Nigeria's Tax Reform Acts 2025 (namely The Nigeria Tax Administration Act 2025, The Nigeria Revenue Service Act 2025 and the Joint Revenue Board of Nigeria Act 2025...

WT

WTS Blackwoodstone

Year-End Tax And Transfer Pricing Compliance In Nigeria: Navigating Risks, True-ups, And Regulatory Scrutiny.

WT

WTS Blackwoodstone

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

WT

WTS Blackwoodstone

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

KN

KPMG Nigeria

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

PA

PUNUKA Attorneys & Solicitors

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

PA

PUNUKA Attorneys & Solicitors

Trump's 3.5% Tax On Remittances – Some Product Considerations

BH

Balogun Harold

Company Income Tax: Everything You Must Know As A Business Owner With A Significant Economic Presence In Nigeria

Adeola Oyinlade & Co

Corporate Tax 2025 - Trends and Developments

UU

Udo Udoma & Belo-Osagie

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

Status Update On CBN’s Banking Sector Recapitalization

Nigeria Finance

TA

Tope Adebayo LP

Who Files Annual Tax Returns In Nigeria Under The 2025 Tax Reforms: The Employer Or The Employee?

SP

SimmonsCooper Partners

What You Should Know About The New Data Protection Compliance Audit Regime In Nigeria

Nigeria Privacy

AP

Advocaat Law Practice

Energy And Infrastructure Sector News Update March 2026

AP

Advocaat Law Practice

Analysis Of The Presidential Executive Order To Safeguard Federation Oil And Gas Revenues And Provide Regulatory Clarity, 2026

A

AELEX

Regulatory Compliance For Manufacturing Businesses In Nigeria

If you are starting a manufacturing business in Nigeria, there are a lot of compliances you need to carry out before commencing the business.

Nigeria Commercial

uA

Firmus Advisory

Significant Tax Developments In Nigeria

2024 has been a pivotal period for the Nigerian tax landscape, marked by significant legislative changes, and landmark court decisions. Three broad trends emerged from these developments.

GE

G ELIAS

President Tinubu's Tax Reform Bill: Implications And Pathways For Progress

The introduction of President Bola Tinubu's Tax Reform Bill has sparked widespread debates across Nigeria.

OA

Olisa Agbakoba Legal (OAL)

BEPS 2.0 - Achieving Financial Sustainability In Africa Through Taxation

It is common knowledge that tax revenue is the most sustainable source of government funding.

KN

KPMG Nigeria

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

TA

Tope Adebayo LP

Achieving Tax Yield Growth In A Turbulent Economy

KN

KPMG Nigeria

Harmonizing CAMA And Corporate Tax Laws: Navigating Legal Frameworks For Foreign Companies In Nigeria

Nigeria Commercial

KN

KPMG Nigeria

Redefining The Tax Status Of Limited Liability Partnerships In Nigeria

SP

SimmonsCooper Partners

Navigating Corporate Taxation In Nigeria: Planning And Compliance Guide

TT

The Trusted Advisors

Personal Income Tax Obligations For Non-Resident Employers Of Labour In Nigeria

Ai

Andersen in Nigeria

Finance Act 2023: Significant Amendments To Existing Tax Laws And Other Related Legislations

M

Forvis Mazars

2023 MoU On Collaboration And Exchange Of Information To Drive Tax Compliance Between The FIRS And The LIRS

SA

S.P.A. Ajibade & Co.

The Petroleum Profits Tax Act, The Petroleum Industry Act And The Proposed Amendments In The Finance Bill

SK

Streamsowers & Kohn

Digital Asset Transactions In Nigeria: Tax Implications

KN

KPMG Nigeria

Finance Act 2023: Significant Amendments To Existing Tax Laws And Other Related Legislations

The Finance Act 2023 (FA23) was signed into law by the former President Muhammadu Buhari on 28 May 2023, a day before the end of his administration. The Act is to take retroactive...

M

Forvis Mazars

2023 MoU On Collaboration And Exchange Of Information To Drive Tax Compliance Between The FIRS And The LIRS

On 6th February 2023, the Federal Inland Revenue Service ("FIRS") signed a Memorandum of Understanding ("MoU") with the Lagos State Internal Revenue Service ("LIRS").

SA

S.P.A. Ajibade & Co.

The Petroleum Profits Tax Act, The Petroleum Industry Act And The Proposed Amendments In The Finance Bill

Nigeria's Finance Bill of 2022 (the Bill) has made changes to several fiscal and administrative laws, including the Public Procurement Act, the Capital Gains Tax Act, the Companies Income Tax Act...

SK

Streamsowers & Kohn

Digital Asset Transactions In Nigeria: Tax Implications

The world like they say, has become a digital village. Processes have evolved following technological interventions; people have adapted to new ways of doing things.

KN

KPMG Nigeria

The Kenya Startup Act

Nigeria Commercial

SI

Sidebrief Inc.

Responsible Taxation And Transparency Reporting – Case For Inclusion Of Tax Transparency Report In 2021 Financial Statements

The recently passed Finance Act, 2021 has widened the scope of taxes paid by companies.

KN

KPMG Nigeria

Nigeria Tax Issues: Highlights Of The November 2021 Firs Information Circular On Requirements For Grant Of Capital Allowance

On 10th November 2021, the Federal Inland Revenue Service (FIRS) issued a fresh Information Circular on Extension of the Meaning of "In Use"[1] ("the Circular").

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

OECD/G20 Countries Agree To Profit Allocation Rules And Global Minimum Tax

On 8th October, 2021, the Organization for Economic Co-operation and Development (OECD) announced that 136 jurisdictions out of 140 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS)

Ai

Andersen in Nigeria

Are Companies Exempted From Taxation Under The Companies Income Tax Act Required To Withhold Tax At Source From Qualifying Payments?

The Companies Income Tax Act ("the Act") is the enabling legislation for the assessment and payment of income tax on companies in Nigeria. Sections 78 to 81 of the Act provides

KN

KPMG Nigeria

The Proposed Global Minimum Tax Rate - A Game Changer?

KN

KPMG Nigeria

FIRS Requires Taxpayers To File VAT & CIT Returns On The E-filing Platform

KN

KPMG Nigeria

G7 Finance Ministers Agree On Allocation Of Taxing Rights And Global Minimum Tax Rate

PW

PwC Nigeria

Companies Operating In Nigeria May Be Liable To Turnover Tax Under The NASENI Act

Nigeria Commercial

PW

PwC Nigeria

Taxation Of Digital Economy In Nigeria (Part 2): Lessons From Abroad

KN

KPMG Nigeria

Taxation Of Digital Economy In Nigeria (Part 3): Lessons From Audit Of Non-Resident Companies' Tax Returns In Nigeria

KN

KPMG Nigeria

Suitable Group Investment Structure In Nigeria; The Trust Structure

Nigeria Commercial

PL

Pavestones Legal

Can The House Of Representatives Order Tax Audits?

LB

LeLaw Barristers & Solicitors

Are Governments Really Empowered To Outsource Tax Collection?

LB

LeLaw Barristers & Solicitors

Review Of The Finance Act 2020

UN

Uche Nwokedi & Co

Corporate Tax Comparative Guide

PW

PwC Nigeria

Regulatory Summary Of 2018 – Corporate Tax

T

TNP

Companies In Nigeria To Pay Police Trust Fund Levy Of 0.005% Of Net Profits

Nigeria Government

DN

Deloitte Nigeria

Deductibility Of Punitive Payments In Corporate Tax Assessment

A

AELEX

FIRS To Pursue Directors And Management Staff For Outstanding Corporate Tax Liabilities

DN

Deloitte Nigeria

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