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.

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

Both the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025 (the "NTAA") became effective on 1st January, 2026.

UU

Udo Udoma & Belo-Osagie

TEMPLARS Transcripts: Tax Digest | February 2026

On 26 June 2025, the Federal Government of Nigeria signed into law the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025...

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Templars

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?

SP

SimmonsCooper Partners

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

Living Abroad, Taxed At Home: How Family Ties Now Shape Tax Residence In Nigeria

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AELEX

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

PL

Pavestones Legal

Nigeria's New Tax Laws: Inherent Errors, Inconsistencies, Gaps And Omissions

KN

KPMG Nigeria

The FIRS-DGFIP Memorandum Of Understanding: Key Legal Considerations For NRS

BH

Balogun Harold

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

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

WT

WTS Blackwoodstone

CGT Implications For Tech Company Exits: Founders & Buyers

TA

Tope Adebayo LP

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

SP

SimmonsCooper Partners

Procedure For Setting Up A Trust In Nigeria

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Resolution Law Firm

The Nigerian Banking & Finance Sector In Review: Regulatory Developments In 2025 And Outlook For 2026

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

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

SB

Stren & Blan Partners

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

Nigeria Privacy

AP

Advocaat Law Practice

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

The Federal Inland Revenue Service (FIRS) has introduced a 10% Withholding Tax (WHT) on interest earned from short - term investments such as treasury bills...

SB

Stren & Blan Partners

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

On the 26th of June 2025, President Bola Ahmed Tinubu signed four (4) landmark Tax Reform Bills into law, namely, the Nigeria Tax Act ("NTA"), the Nigeria Revenue Service Act ("NRSA"), the Nigeria Tax Administration Act...

LL

Lexworth Legal Partners

Banks As Collecting Agents For FIRS - Matters Arising

In an article titled, "Banks as Collecting Agents for FIRS – A Conundrum", I discussed issues arising from the Federal Inland Revenue Service (FIRS)'s recent tax substitution directives...

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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

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Ikeyi Shittu & Co.

Impact Analysis Of The Nigerian Tax Reforms On The Mining Sector

The President of the Federal Republic of Nigeria (FRN), His Excellency Bola Ahmed Tinubu in August 2023, inaugurated the "Presidential Fiscal Policy and Tax Reforms Committee" to, amongst others, review the existing fiscal legislation in the country in a bid to simplifying the tax system, repealing suboptimal ones, harmonising others and mitigating against multiplicity of taxes.

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KPMG Nigeria

The Nigerian Tax Reform Act 2025 And How It Affects Businesses

On June 26, 2025, President Bola Ahmed Tinubu signed into law a historic package of tax reform legislation, marking the most comprehensive overhaul of Nigeria's fiscal architecture in decades.

SM

Sobowale, Medidem & Bello

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

Nigeria's upstream sector remains the undisputed engine of its national economy, significantly and consistently contributing to Gross Domestic Product (GDP), foreign exchange earnings and Government revenue...

KN

KPMG Nigeria

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

Export processing zones were introduced in Nigeria as part of a broader industralisation strategy to drive economic growth through the promotion of non-oil export business by way of provision...

IS

Ikeyi Shittu & Co.

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

AP

Advocaat Law Practice

Navigating Legal And Policy Pathways For Electric Vehicle Infrastructure In Nigeria

The phrase "the new three" has become increasingly common in global clean energy discourse, particularly in relation to how China, the world's largest electric vehicle ("EV") player...

Nigeria Transport

T

Templars

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

Tax is not just a compulsory contribution to state revenue levied on people and businesses by the government but a policy instrument for prosperity and national development.

TA

Tunde & Adisa

Understanding The Taxation Of Income Of Employees Under The Tax Reform Acts

The recent tax reform laws have significantly reshaped how employees' income is taxed in Nigeria, introducing new bands and reliefs, and clarifying existing ones to promote economic fairness and tax compliance.

SA

S.P.A. Ajibade & Co.

The Deduction Of Tax At Source (Withholding) Regulations 2024

The Deduction of Tax at Source (WHT) Regulations 2024 represents a significant overhaul of the Nigerian tax landscape, introducing several changes that have far-reaching implications for businesses and individuals.

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Niji Oni & Co.

What The New Tax Reform Acts Mean For Business (Names) Owners In Nigeria

Compos Mentis Legal Practitioners

TEMPLARS Transcripts: Tax Digest

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Templars

Plateau State Internal Revenue Service V. Jos Electricity Distribution Plc: Do The Tax Appeal Tribunal And The Federal High Court Have Jurisdiction Over Tax Disputes Relating To The Revenue Of A State Government?

IS

Ikeyi Shittu & Co.

Individual Tax Residency And Implications Under The Tax Reform Acts

SA

S.P.A. Ajibade & Co.

All You Need To Know About Nigeria's Newly Signed Tax Reform Acts

GS

Goldsmiths Solicitors

The Nigerian Oil And Gas Companies (Tax Incentives, Exemption, Remission, Etc.,) Order 2024

WT

WTS Blackwoodstone

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

WT

WTS Blackwoodstone

The New Capital Gains Tax In Nigeria: Key Considerations For Foreign Investors

PL

Pavestones Legal

A Step Forward, Two Steps Unclear: The Legal Vacuum Around Temporary Cessation Of Business

KN

KPMG Nigeria

Know Your Taxes: The Tax Reforms And Your Statutory Filing Obligations - A Simplified Guide

TA

Tunde & Adisa

Navigating The 2025 UK Tax Reforms: Implications For Nigerian HNWIs

DC

DCSL Corporate Services Limited

Policy Analysis Of The 2025 Tax Reform Acts Pt.2 - The Nigeria Tax Administration Act 2025

TA

Tunde & Adisa

(Policy Analysis Of The 2025 Tax Reform Acts) Pt.3- The Nigeria Revenue Service (Establishment) Act 2025, And The Joint Revenue Board (Establishment) Act, 2025

TA

Tunde & Adisa

Taxation Of Non-Resident Petroleum Shipping Companies In Nigeria

BK

Babajide Koku & Co.

An Overview Of Vat Taxing In Nigeria: A Review Of Landmark Decisions On Double Taxtion

Gresyndale Legal

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