Nigeria: Capital Gains 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.

Nigerian Tax Reform Acts: Structuring For Efficiency In An Evolving Fiscal Landscape

On June 26, 2025, the Federal Government of Nigeria signed into law a suite of tax reform legislation that consolidates and replaces over a dozen laws. The reforms are anchored on four principal Acts...

PL

Pavestones Legal

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

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

For many foreign investors entering Nigeria's fast-growing markets, profitability is only half the battle. The real challenge lies in how much of those profits...

TT

The Trusted Advisors

A 2025 Playbook For Private Capital In Nigeria: Charting Change

As African private capital markets emerge from a period of volatility, the first half of 2025 has signalled a phase of stabilisation and renewed investor focus.

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

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

A

Alliance Law Firm

Nigeria Tax Act, 2025: An Outlook Of Income And Profit Taxation Under The Nigeria Tax Act

TA

Tope Adebayo LP

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

Adeola Oyinlade & Co

Tax Reform In Nigeria: Key Changes Under New Tax Acts

TT

The Trusted Advisors

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

PA

PUNUKA Attorneys & Solicitors

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

DO

Duale Ovia & Alex-Adedipe

Nigeria's Changing Tax Landscape: The Tax Reform Bills Have Become Law

UU

Udo Udoma & Belo-Osagie

New Capital Gains Tax Rules: Impact On Private Funds

BH

Balogun Harold

The Case For A Defined Gift Taxation Regime In Nigeria

KN

KPMG Nigeria

Tax Breaks & More: What The Nigerian Startup Act Offers

PL

Pavestones Legal

Setting Up A Company In Nigeria As A Foreigner – A Brief Guide

Nigeria Commercial

R

Resolution Law Firm

AI In Filmmaking: The Impact Of Generative Content In Filmmaking

Nigeria Technology

OA

Olisa Agbakoba Legal (OAL)

Mergers & Acquisitions In Nigeria In View Of Recapitalization In The Banking And Insurance Sectors- Key Considerations

Nigeria Commercial

PL

Pavestones Legal

Understanding Commercial And Microfinance Banking Licenses In Nigeria (TALP's Fintech Series 3)

Nigeria Technology

TA

Tope Adebayo LP

Procedure For Setting Up A Trust In Nigeria

R

Resolution Law Firm

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

Taxation And Development In Nigeria: Bridging The Gap Between Policy And Implementation

Taxation as a crucial fiscal policy measure is a factual tool for social economic development, which has been adopted by various countries around the world to improve their economic goals.

Adeola Oyinlade & Co

The Newly Approved Tax Reform Bill: A Voyage Into The Future Of Nigeria's Tax Allocation.

In 2024, the Nigeria government took a bold step to overhaul its tax system by proposing significant reforms aimed at increasing revenue generation, reducing economic inequalities, and improving compliance.

Gresyndale Legal

Taxation In Nigeria: A Review Of The Newly Approved VAT Formula

The Nigerian government introduced the Nigerian Tax Bill 2024 as a part of the ongoing tax reform in the country, with the aim of unifying the fiscal legislation governing taxation in the country for simplicity and transparency, ...

Gresyndale Legal

Tax Compliance Checklist For Businesses In Nigeria

Adeola Oyinlade & Co

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

A

Alliance Law Firm

Navigating Nigeria's Tax Landscape: Key Trends And Developments In 2024 And Outlook For 2025

UU

Udo Udoma & Belo-Osagie

Deduction Of Tax At Source (Withholding) Regulations, 2024: What You Need To Know

SK

Streamsowers & Kohn

Overview Of 2024 Withholding Tax Regulations: Deduction Of Tax At Source

TT

The Trusted Advisors

The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part B

Gresyndale Legal

Unraveling Tax Implications In Mergers And Acquisitions

Nigeria Commercial

TT

The Trusted Advisors

Administration Of Capital Gains Tax In The Digital Assets Economy

Nigeria Technology

SP

SimmonsCooper Partners

Tax Revenue Generation In Nigeria: A Leap Beyond Corporate Taxes

KN

KPMG Nigeria

The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part B

There have been varying judicial pronouncements as to who is entitled to collect consumption tax and which takes priority where the same is imposed by both the state and the federal government.

Gresyndale Legal

Unraveling Tax Implications In Mergers And Acquisitions

As the saying goes, if you fail to plan, then you plan to fail.

Nigeria Commercial

TT

The Trusted Advisors

Administration Of Capital Gains Tax In The Digital Assets Economy

Recent advancements in industrial value creation have accelerated, leading to the digitalization of individual and industrial products through blockchain technology.

Nigeria Technology

SP

SimmonsCooper Partners

Tax Revenue Generation In Nigeria: A Leap Beyond Corporate Taxes

Nigeria's tax-to-GDP ratio at 10.8% as at 2021, is one of the lowest amongst countries of similar economic size . It is also below the International Monetary Fund (IMF) recommended ratio of 12% and

KN

KPMG Nigeria

Does The Multiplicity Of Taxation Laws Across Various Jurisdictions Of Local, State, And Federal Governments Result In Double Taxation Or Unfair Practise? (July 31, 2024)

Gresyndale Legal

Regulatory Update: The New Withholding Tax Regime (Deduction Of Tax At Source Regulations 2024)

Withholding Tax (WHT) is an advance payment of income tax that is deductible at source on specific transactions. In simple terms, where Party A and B enter a transaction...

PL

Pavestones Legal

Taxes That Are Levied On Micro, Small, And Medium Enterprises

In Nigeria, Tax is a very important aspect of our internal revenue generation and as we all know, Micro, Small, and Medium Enterprises (MSMEs) contribute a huge part of tax generation in Nigeria...

KA

Kalepron Attorneys

The WHT Regulations 2024 And What Businesses Should Expect

In exercise of powers conferred on him by various tax statutes, the Minister of Finance and Coordinating Minister of the Economy has issued the Deduction of Tax at Source (Withholding) Regulations 2024.

BI

Banwo & Ighodalo

No Taxation Without Legislative Consent: A Review Of The Legality Of The Expatriate Employment Levy (EEL) In Nigeria

It is commonplace in the jurisprudence of taxation in Nigeria that there is no taxation without legislative consent. This implies that the imposition of any levy or tax in Nigeria must be authorized by the National Assembly.

Nigeria Employment

SA

S.P.A. Ajibade & Co.

The Nigerian Startup Act 2022 In Perspective

Nigeria Commercial

KA

Kalepron Attorneys

Business Formation & Corporate Compliance In Nigeria

R

Resolution Law Firm

Managing Tax Risks And Compliance Requirements For Wealthy Individuals And Families

Ai

Andersen in Nigeria

Questions: Perspectives On Share Buy Backs Under The Companies And Allied Matters Act 2020

Nigeria Commercial

LB

LeLaw Barristers & Solicitors

Matters Arising From Implementation Of Capital Gains Tax Amendments Relating To Disposal Of Shares

KN

KPMG Nigeria

Nigeria Tax Issues: New Tax Developments Under The Finance Act 2023

SA

S.P.A. Ajibade & Co.

Taxation Of Digital Assets In Nigeria: What Taxpayers And Businesses Should Expect.

BI

Banwo & Ighodalo

Overview Of The Nigeria Export Expansion Grant (EEG) Scheme And Benefits To Taxpayers

Ai

Andersen in Nigeria

Practical Considerations For Family Wealth Succession Planning

Nigeria Wealth Mgt

Ai

Andersen in Nigeria

Taxation Of Income From Deceased's Estates In Nigeria

KN

KPMG Nigeria

Tax Trends Newsletter - Volume 1 - The Half-Year Wrap-Up

UU

Udo Udoma & Belo-Osagie

Finance Act, 2023 - Impact Analysis

KN

KPMG Nigeria

Investment Guide: Doing Business In Nigeria

Nigeria Commercial

A

Alliance Law Firm

Finance Bill, 2022 Turned Finance Act, 2023: What Has Changed?

Ai

Andersen in Nigeria

Finance Act 2023: Significant Amendments To Existing Tax Laws And Other Related Legislations

M

Forvis Mazars

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