Nigeria: Income 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.

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

The taxation of capital gains has historically played a modest but strategically important role within Nigeria's fiscal architecture. Under the pre-existing regime, the Capital Gains Tax (CGT) framework was governed primarily by the Capital Gains Tax Act (CGTA), which imposed tax on gains arising from the disposal of chargeable assets

Gresyndale Legal

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

The Supreme Court's recent decision in A.G. Abia State v. Imo Trans. Co. Ltd. has reignited debate over the constitutional validity of Nigeria's Taxes and Levies (Approved List for Collection) Act, 1998. This article examines whether the Act, originally promulgated as a military decree to combat multiple taxation, can withstand constitutional scrutiny given its alleged supremacy claims over the Constitution and potential conflicts with Nigeria's federal division of tax powers.

GE

G ELIAS

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

Repositioning Nigeria’s Petroleum Sector: A Review Of Fiscal Incentives Under The Nigeria Tax Act, 2025

The Nigeria Tax Act, 2025 (“NTA”) introduces a recalibrated incentive framework aimed at attracting investment and driving growth across Nigeria’s petroleum sector.

AP

Advocaat Law Practice

TEMPLARS Transcripts: Tax Digest | April 2026

T

Templars

Impact Of Nigeria’s Tax Reform On The Taxation Of The Digital Economy: Key Considerations For Players And Authorities

KN

KPMG Nigeria

Nigeria's Mining Fiscal Regime Under The New Tax Laws: Analysis Of Key Changes And Implications

EA

ENR Advisory

The Tax Appeal Tribunal’s Jurisdiction Conundrum: Useful Lessons To Be Drawn From The Decision Of The Federal Supreme Court In Chairman Of The Board Of Inland Revenue v. Joseph Rezcallah & Sons Ltd & 2 Ors

SK

Streamsowers & Kohn

Retrospective Legislation, Proration Of Tax Rates, And The Fragmentation Of Accounting Periods: Revisiting The Federal High Court Decision In Shell v. FIRS

KN

KPMG Nigeria

Dear Creatives: What The Nigeria Tax Reform Acts Mean For Your Business

KN

KPMG Nigeria

Management Fees In Nigeria: Is It At Arm’s Length Or An Automatic Red Flag?

KN

KPMG Nigeria

Who Is A “Non-Resident Individual” Now? – Almost No One

KN

KPMG Nigeria

Nigeria's New Tax Regime: Income Tracking Powers Of Tax Authorities And Data Protection Concerns

BI

Banwo & Ighodalo

Nigeria’s 2025 Tax Laws – Benefits For Small And Medium Scale Enterprises

KN

KPMG Nigeria

Unclaimed Funds In Nigeria: Regulations, Rights, And Recovery

Nigeria Commercial

TA

Tunde & Adisa

Trademark Registration In Nigeria: The Complete Guide To Brand Protection

Adeola Oyinlade & Co

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

Medical Negligence And Patient Safety In Nigeria: What The Law Says In 2026

Nigeria Healthcare

OA

Olisa Agbakoba Legal (OAL)

The Roles And Responsibilities Of Personal Representatives In Estate Administration

SA

S.P.A. Ajibade & Co.

TEMPLARS Transcripts: Tax Digest | March 2026

The Nigeria Tax Act, 2025 (the "NTA") and the Nigeria Tax Administration Act, 2025 (the "NTAA") introduced a revised tax administration and enforcement framework applicable across Nigeria, including Lagos State.

T

Templars

Taxation Of Employment Income Under The Nigerian Tax Reform Acts: An Overview Of Key Provisions

The enactment of the four tax reforms bills in 2025, which became effective on 1st January 2026, heralded a new dispensation in Nigerian tax administration.

SK

Streamsowers & Kohn

Taxation Of Digital Activities And Cross Border Transactions Under The Tax Reform Acts 2025

In an era dominated by rapid technological advancement, the digital economy has emerged as a powerhouse of global growth, reshaping commerce, communication, and finance.

WT

WTS Blackwoodstone

Comprehensive Guide: Personal Income Tax Deductions Under The Nigeria Tax Act 2025

It repeals several existing tax laws, including the Personal Income Tax Act, and it took effect from January 1, 2026.

Syntegral Legal Practice

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

KN

KPMG Nigeria

Common Tax Myths In 2026: What Founders, Ceos & Business Owners Must Stop Believing

CL

Charis Legal Practice

Implementation Of The Phased Rollout Of The E-Invoicing & Electronic Fiscal System (EFS) Regime

KN

KPMG Nigeria

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

SB

Stren & Blan Partners

Tax Update: LIRS Issues Public Notices On The Enforcement Of Key Provisions Of The Nigeria Tax Administration Act, 2025

UU

Udo Udoma & Belo-Osagie

TEMPLARS Transcripts: Tax Digest | February 2026

T

Templars

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

OA

Olisa Agbakoba Legal (OAL)

FAQs On Freight Tax Under The Nigerian Tax Act, 2025

AP

Advocaat Law Practice

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

SP

SimmonsCooper Partners

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

Nigeria Commercial

KN

KPMG Nigeria

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

With the Nigerian Tax Reform Acts now in full effect for 2026, Nigerians are now operating under a tax framework designed to reduce burdens, encourage compliance, and support economic growth.

OA

Olisa Agbakoba Legal (OAL)

FAQs On Freight Tax Under The Nigerian Tax Act, 2025

Freight tax in Nigeria is an important but often misunderstood aspect of doing business in the logistics, shipping, and import-export sectors. With multiple taxes, levies and regulatory charges imposed...

AP

Advocaat Law Practice

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

Nigeria's tax framework has recently undergone significant reform aimed at improving economic efficiency and easing the cost of doing business.

SP

SimmonsCooper Partners

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

WT

WTS Blackwoodstone

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

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

Year-end tax compliance has assumed heightened significance for multinational enterprises (MNEs) operating in Nigeria, particularly in the context of increased enforcement activities by the Federal Inland Revenue Service (FIRS)...

WT

WTS Blackwoodstone

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

Nigeria's New Tax Regime: A Taxpayer's Guide To Compliance, Offences, Penalties, Enforcement, And Dispute Resolution

The recent tax legislation reforms in Nigeria have brought four new tax statutes into existence. The new laws were distilled from a harmonization of all tax laws previously in force in the country.

BI

Banwo & Ighodalo

Firs Imposes 10% Withholding Tax On Interest From Short-Term Instruments

SB

Stren & Blan Partners

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

LL

Lexworth Legal Partners

Banks As Collecting Agents For FIRS - Matters Arising

SM

Sobowale, Medidem & Bello

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

The Constitutionality Of The Joint Revenue Board: A Challenge To Nigeria's Fiscal Federalism

Nigeria Government

OA

Olisa Agbakoba Legal (OAL)

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

TA

Tope Adebayo LP

Upstream Petroleum Taxation Under The Nigeria Tax Act – Key Imperatives

KN

KPMG Nigeria

Nigeria's New Tax Laws On Taxation Of Non-Resident Companies: Departing From International Standard Principle

KN

KPMG Nigeria

Impact Analysis Of The Nigerian Tax Reforms On The Mining Sector

KN

KPMG Nigeria

The Nigerian Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

The Future Of Tax Compliance In The Upstream Sector: Navigating The Minimum Effective Tax Rate

KN

KPMG Nigeria

The Effect Of The Amendment Of The NEPZ Act And The OGEFZ Act By The Nigeria Tax Act 2025

IS

Ikeyi Shittu & Co.

FIRS Imposes 10% Withholding Tax On Interest On Short-term Securities

AP

Advocaat Law Practice

Registration Of An NGO In Nigeria: For Foreigners And Nigerians

Nigeria Commercial

HC

Highlaw Chambers

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