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.

Legal, Regulatory, And Market Issues Shaping Nigeria’s Ongoing 2025 Petroleum Licensing Round

Nigeria's 2025 Petroleum Licensing Round offers 50 blocks across the Niger Delta, deep offshore, and frontier basins, targeting USD 10 billion in investment under the Petroleum Industry Act. With nearly 300 applicants competing, the round represents the most ambitious upstream acreage release in Nigeria's post-PIA era, testing the country's reformed regulatory framework at unprecedented scale.

UU

Udo Udoma & Belo-Osagie

Repatriation Of Funds & Foreign Exchange Controls: Key Implications For Investors In Nigeria

Foreign investment depends heavily on the ability to repatriate profits and capital, yet government-imposed foreign exchange controls can significantly restrict these transfers.

Nigeria Finance

TT

The Trusted Advisors

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

2026 Fiscal Policy Measures: Tariff Review, Excise Adjustments, And Trade Policy Updates

Nigeria International

SB

Stren & Blan Partners

Nigeria: Executive Order 9 Of 2026 On Oil & Gas Revenues – Key Directives And Regulatory Implications

UU

Udo Udoma & Belo-Osagie

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

Nigeria Commercial

KN

KPMG Nigeria

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

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

Rev360: NRS Deploys A New Digital Self-Service Administration System

WT

WTS Blackwoodstone

The Nigerian Midstream And Downstream Petroleum Regulatory Authority (NMDPRA) Establishes 2026 Domestic Base Price And Wholesale Pricing Framework For Natural Gas For The Strategic Sectors

AP

Advocaat Law Practice

Efficient Legal Documentation: A Secretary’s Guide To Supporting Legal Practitioners

Nigeria Law Performance

SA

S.P.A. Ajibade & Co.

Input VAT Recoverability Under Nigeria's New Tax Regime

KN

KPMG Nigeria

Contactless Payments And The Future Of Retail Finance In Nigeria

Nigeria Technology

TA

Tope Adebayo LP

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

If President Trump's proposal to impose a 3.5% excise tax on outbound remittances by non-citizens becomes law, remittance and money transfer companies operating in the cross-border payments space...

BH

Balogun Harold

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

Company Income Tax, also known as Corporate Tax, is a levy imposed on the profits of companies conducting business in Nigeria.

Adeola Oyinlade & Co

Corporate Tax 2025 - Trends and Developments

The Nigerian fiscal landscape has witnessed interesting trends and developments in recent times. One key development is the proposed overhaul of Nigeria's fiscal regime.

UU

Udo Udoma & Belo-Osagie

Understanding Tax Compliance Requirements And The Tax Audit Process

Tax compliance is about complying with the tax laws and regulations outlined by government entities, ensuring timely and accurate reporting and payment of taxes.

SP

SimmonsCooper Partners

Regulatory Compliance For Manufacturing Businesses In Nigeria

Nigeria Commercial

uA

Firmus Advisory

Significant Tax Developments In Nigeria

GE

G ELIAS

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

OA

Olisa Agbakoba Legal (OAL)

BEPS 2.0 - Achieving Financial Sustainability In Africa Through Taxation

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

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

The business landscape in Nigeria is shaped by intricate legal frameworks, which includes key legislations: the Companies and Allied Matters Act (CAMA), Companies Income Tax Act (CITA) and Petroleum Profit Tax Act (PPTA).

Nigeria Commercial

KN

KPMG Nigeria

Redefining The Tax Status Of Limited Liability Partnerships In Nigeria

To simplify business operations, the Federal Government of Nigeria made significant changes to the Companies and Allied Matters Act 2020 ...

SP

SimmonsCooper Partners

Navigating Corporate Taxation In Nigeria: Planning And Compliance Guide

Corporate taxes are taxes levied on companies or other legal entities that are doing business in Nigeria. They are usually deducted from a company's profits.

TT

The Trusted Advisors

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

Remote working arrangements have become the new-normal following the impact of the general lock down experienced across the world arising from Covid-19.

Ai

Andersen in Nigeria

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

M

Forvis Mazars

FHC Affirms FIRS As The Primary Authority Empowered And Vested With Statutory Duty For...

The FHC also affirmed that the FIRS is the only body empowered and vested with the statutory duty to assess, collect and enforce company tax in Nigeria.

KN

KPMG Nigeria

Operational Guidelines For Representative Offices Of Foreign Banks

Challenger banks now have a window to establish a representative office in Nigeria. This is because of the newly proposed CBN Guideline on the Regulation of Representative Offices of Foreign Banks...

Nigeria Finance

BH

Balogun Harold

Nigeria Tax Issues: Corporate Tax Obligations Under CAMA & The FAs

A fundamental principle of taxation is certainty. In corporate tax terms, this presupposes corporate entities should be clearly informed about why and how taxes are levied.

SA

S.P.A. Ajibade & Co.

Nigerian Tax Issues: Tax Implications Of Income From Disposal Of Corporate Bonds And Shares

In 2011, the Federal Government of Nigeria (FGN), in a bid to boost investment in bonds in Nigeria, issued the Companies Income Tax (Exemption of Bonds and Short-Term Government Securities) Order...

SA

S.P.A. Ajibade & Co.

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

KN

KPMG Nigeria

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

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

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

Ai

Andersen in Nigeria

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

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

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