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

Recently, the Presidential Fiscal Policy and Tax Reforms Committee, during conversations about the recent tax reforms, confirmed that Nigeria receives significant financial information on Nigerian residents ...

BI

Banwo & Ighodalo

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

Webinar: Nigeria's Tax Playbook: Rules, Reliefs & Treaties

Please watch this webinar from SimmonsCooper Partners.

SP

SimmonsCooper Partners

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

SK

Streamsowers & Kohn

The Nigeria Tax Act 2025 - What IP Rights Holders And Creatives Need To Know (March 2026)

GE

G ELIAS

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

WT

WTS Blackwoodstone

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

Syntegral Legal Practice

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

KN

KPMG Nigeria

Understanding Advance Tax Rulings Under The Nigeria Tax Administration Act 2025

UU

Udo Udoma & Belo-Osagie

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

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

KN

KPMG Nigeria

New Tax Identification Rules In Nigeria: What Every Business Owner And Income Earner Needs To Know (NTAA 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

Understanding The Electronic Transmission Controversy: A Legal Analysis Of The Electoral Act Amendment Bill

Nigeria Government

OA

Olisa Agbakoba Legal (OAL)

The 2026 CBN Fintech Report; Defining The Future Of Fintech In Nigeria

Nigeria Technology

PL

Pavestones Legal

Nigeria's FinTech Regulatory Framework: Key 2025 Developments And Outlook For 2026

Nigeria Technology

UU

Udo Udoma & Belo-Osagie

Copyright Ownership Of AI-Generated Work

Rouk & Co.

See more

Related Country Guides

Tax Treaties

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

In an increasingly globalized economy, Double Taxation Agreements (DTAs) serve as critical instruments for fostering cross-border trade, investment, and cooperation

KN

KPMG Nigeria

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Gresyndale Legal

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

A non resident company is a company registered or incorporated under the laws of another country.

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

UU

Udo Udoma & Belo-Osagie

Nigeria's APA Rules – A Mirror Reflection Of Global Practices Or Not?

KN

KPMG Nigeria

Should SMEs In Nigeria Be Excluded From Transfer Pricing Requirements?

KN

KPMG Nigeria

An Overview Of The Taxation Of Non-Resident Companies In Nigeria

Adeola Oyinlade & Co

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

TA

Tope Adebayo LP

FHC Rules That Ancillary Income Earned By International Shipping Companies Does Not Constitute...

KN

KPMG Nigeria

See more

Income Tax

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

Recently, the Presidential Fiscal Policy and Tax Reforms Committee, during conversations about the recent tax reforms, confirmed that Nigeria receives significant financial information on Nigerian residents ...

BI

Banwo & Ighodalo

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

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

SK

Streamsowers & Kohn

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

WT

WTS Blackwoodstone

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

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

See more

Transfer Pricing

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

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

The Role Of Accredited Tax Agents Under The Nigeria Tax Administration Act, 2025

Nigeria's tax system is undergoing one of its most comprehensive reforms in decades. The Nigeria Tax Administration Act 2025 ("NTAA" or the "Act") represents a major step toward a more efficient, transparent, and technology-driven tax administration.

SP

SimmonsCooper Partners

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

WT

WTS Blackwoodstone

Nigeria's: New Transfer Pricing Guidelines: What Global Finance Teams Must Know In 2025

Danol Partners

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

KN

KPMG Nigeria

Transfer Pricing In An Inflationary Economy: Lessons For Nigerian Businesses By Victoria Taiwo And Omojo Adefila

KN

KPMG Nigeria

Transfer Pricing And Arm's Length Principle In International Taxation: The Nigerian Perspective

SP

SimmonsCooper Partners

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

KN

KPMG Nigeria

See more

Corporate Tax

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.

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

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

See more

Latest Videos

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Nigeria Commences Automatic Exchange Of Taxpayer Information

PW

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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