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.

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

TAT Affirms Its Authority To Grant Interim And Interlocutory Reliefs In Tax Disputes

The Companies, both related entities, were assessed to stamp duties by the FIRS.

KN

KPMG Nigeria

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

BI

Banwo & Ighodalo

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

SB

Stren & Blan Partners

Stamp Duty Exposure Rises As Tribunal Rules On Share Purchase Agreements In Nigeria

T

Templars

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

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

TA

Tope Adebayo LP

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

Danol Partners

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

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

TA

Tope Adebayo LP

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

KN

KPMG Nigeria

Innovations In Nigeria's Insurance Landscape: Key Provisions Under The Nigerian Insurance Industry Reform Act, 2025

Nigeria Insurance

Adeola Oyinlade & Co

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

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

GS

Goldsmiths Solicitors

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

UU

Udo Udoma & Belo-Osagie

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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

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Income Tax

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

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

See more

Transfer Pricing

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

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

Effective January 1, 2025, the Federal Inland Revenue Service (FIRS) released its first-ever Guidelines on Advance Pricing Agreements ("APA Guidelines"), introducing a new compliance tool for eligible companies.

Danol Partners

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

President Bola Ahmed Tinubu signed the four tax bills into law on 26 June 2025. Two of the laws took effect from 26 June 2025 while the Nigeria Tax Act and the Nigeria Tax Administration Act will become effective on 1 January 2026.

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

Economic Implications Of Transfer Pricing Audits And Adjustments On Nigerian Business Performance

KN

KPMG Nigeria

Navigating FIRS's New APA Guidelines: Key Considerations For Taxpayers And The FIRS

KN

KPMG Nigeria

Tax Reform Updates Nigeria Plans To Introduce CFC Rules

UU

Udo Udoma & Belo-Osagie

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Corporate Tax

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

Global minimum tax also known as Global Anti-Base Erosion Model, provides for a coordinated and comprehensive system of minimum taxation, aimed at ensuring that large multinational enterprise groups pay a minimum level of tax ...

WT

WTS Blackwoodstone

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

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

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

Adeola Oyinlade & Co

Corporate Tax 2025 - Trends and Developments

UU

Udo Udoma & Belo-Osagie

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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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