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.

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

Business Restructuring: The Tax Angle

Restructuring is a common strategic tool deployed by businesses globally to improve operational efficiency, enhance competitiveness, or respond to financial, market, and regulatory developments.

KN

KPMG Nigeria

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

The Nigerian business environment is no longer what it was just twelve months ago. Driven by regulatory reforms, global best practices, and the pressing need for sustainable growth amid economic challenges, the framework...

OA

Olisa Agbakoba Legal (OAL)

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

For many Nigerians, moving abroad meant a clean break from Nigerian tax obligations.

A

AELEX

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

PL

Pavestones Legal

TSKJ Construcoes Internacional Sociadade Uniperssoal LDA

TA

Tope Adebayo LP

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

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

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

Procedure For Setting Up A Trust In Nigeria

R

Resolution Law Firm

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

KN

KPMG Nigeria

The Nigerian Fintech Regulatory Bill 2025: A Reform That Risks Deepening Regulatory Overlaps

Nigeria Technology

ALP NG & Co

The 13th Edition Of The Nice Classification: Key Highlights For Trademark In 2026

OA

Olisa Agbakoba Legal (OAL)

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

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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

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

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

For many Nigerians, moving abroad meant a clean break from Nigerian tax obligations.

A

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

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

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

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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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