Nigeria: Sales Taxes: VAT, GST

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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.

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

You may have heard about the new tax reform Acts passed by the National Assembly and signed into law by His Excellency, President Bola Ahmed Tinubu GCFR, in June 2025. These reforms come in four key pieces of legislation: the Nigeria Tax Act, the Nigeria Tax Administration Act, the Joint Revenue Board of Nigeria (Establishment) Act, and the Nigeria Revenue Service (Establishment) Act. Taken together, these pieces of legislation represent the most significant overhaul of Nigeria's tax framework in decades

KN

KPMG Nigeria

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

Nigeria is home to several small business entities run by individuals or group of business partners. Statistics show that businesses on this scale of operations are more than large scale businesses and multinational enterprises operating in the country.

KN

KPMG Nigeria

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

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

If you're a founder, CEO, or business owner in Nigeria, you've probably seen a lot of tax myths posing as "tax advice" everywhere lately.

CL

Charis Legal Practice

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

KN

KPMG Nigeria

Cash Vs Accrual: Unpacking The Value Addded Tax Remittance Dilemma In Nigeria

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)

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

WT

WTS Blackwoodstone

End-Of-Year Report On The Nigerian Oil And Gas Industry

TA

Tope Adebayo LP

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

OA

Olisa Agbakoba Legal (OAL)

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

KN

KPMG Nigeria

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

BI

Banwo & Ighodalo

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

EFCC And Tax Enforcement: What Nigerian Companies Need To Know About Tax Investigations By The EFCC

UU

Udo Udoma & Belo-Osagie

The Electoral Act 2026: Progress, Gaps, And The Legal Landscape For 2027

Nigeria Litigation

OA

Olisa Agbakoba Legal (OAL)

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

Nigeria Privacy

AP

Advocaat Law Practice

A Complete Guide To Setting Up Your Group Of Company In Nigeria

Nigeria Commercial

CL

Charis Legal Practice

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

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

Understanding VAT has become vital for digital businesses operating in Nigeria.

TA

Tope Adebayo LP

Overview And Key Provisions Of The Nigerian Tax Reform Acts

The Nigerian tax system consists of a fragmented and complicated set of tax laws that fall short in terms of administrative efficiency and effectiveness, making it difficult to achieve...

Danol Partners

The Nigeria 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

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

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

IS

Ikeyi Shittu & Co.

Registration Of An NGO In Nigeria: For Foreigners And Nigerians

Nigeria Commercial

HC

Highlaw Chambers

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

WT

WTS Blackwoodstone

Navigating Legal And Policy Pathways For Electric Vehicle Infrastructure In Nigeria

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)

TA

Tunde & Adisa

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

GS

Goldsmiths Solicitors

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

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

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

On 26th June 2025, the President of the Federal Republic of Nigeria signed four landmark tax reform bills into law, marking a significant shift in the nation's tax landscape.

GS

Goldsmiths Solicitors

E-Invoicing In Nigeria – A Practical Guide For Your Business

SB

Stren & Blan Partners

Cost Deductibility Rules For Upstream Petroleum Companies Under The NTA: Distinction Without A Difference?

Prior to the issuance of the Executive Orders on cost efficiency and project execution timeline, on the average, there was an additional 40% cost premium on petroleum exploration in Nigeria compared to peer countries.

KN

KPMG Nigeria

Navigating The Tax Landscape For Itinerant Workers In Nigeria

Nigeria's workforce includes a distinctive group of individuals whose jobs require frequent travel across state borders, often without a fixed place of residence.

KN

KPMG Nigeria

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

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

Nigeria Government

Adeola Oyinlade & Co

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

Nigeria Government

Gresyndale Legal

A 2025 Playbook For Private Capital In Nigeria: Charting Change

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

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

A

Alliance Law Firm

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

PA

PUNUKA Attorneys & Solicitors

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

Adeola Oyinlade & Co

The Nigeria Tax Act 2025: Impact Of Key Provisions On Individuals, Businesses, And The Economy

KN

KPMG Nigeria

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

Nigeria's Historic Tax Reform: A Game-Changer With Missing Pieces

OA

Olisa Agbakoba Legal (OAL)

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

PA

PUNUKA Attorneys & Solicitors

Nigeria Tax Reforms – Review Of Value Added Tax Legal Framework: Raising The Bar, Expanding The Leakages

KN

KPMG Nigeria

Tax Controversy 2025: Trends And Developments

UU

Udo Udoma & Belo-Osagie

Tax Controversy 2025: Law And Practice

UU

Udo Udoma & Belo-Osagie

Tax Administration In Nigeria – A Review Of The 2025 Nigerian Tax Reform Laws

PL

Pavestones Legal

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

DO

Duale Ovia & Alex-Adedipe

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