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.

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

Intellectual property ("IP") is increasingly becoming a key driver of value in Nigeria's modern economy. The IP industry accounted for approximately 2.3% of Nigeria's GDP in recent years, and the government projections...

GE

G ELIAS

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

The Nigeria Tax Act 2025 (NTA 2025), which came into effect on 1 January 2026, introduces a new framework for the taxation of capital gains in Nigeria.

KN

KPMG Nigeria

Stren & Blan Partners Tax Alert - Commencement And Application Of Nigeria's New Tax Laws

Following the enactment of Nigeria's comprehensive tax reform legislation in June 2025, the Nigeria Revenue Service (NRS) has, on 3 February 2026, provided clarification on the effective dates and application...

SB

Stren & Blan Partners

10 Key Benefits Of The Nigerian Tax Reform For MSMEs And Individuals

With the Nigerian Tax Reform Acts now in full effect for 2026, Nigerians are now operating under a tax framework designed to reduce burdens, encourage compliance, and support economic growth.

OA

Olisa Agbakoba Legal (OAL)

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

4 Top Nigerian Tax Compliance Considerations For Boards In 2026

OA

Olisa Agbakoba Legal (OAL)

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

PL

Pavestones Legal

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

CGT Implications For Tech Company Exits: Founders & Buyers

TA

Tope Adebayo LP

An Overview Of Nigeria's Tax Reform Acts: Key Changes & Implications For Individuals And Entities

LL

Lexworth Legal Partners

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

TA

Tope Adebayo LP

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

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

SB

Stren & Blan Partners

The Crude Is Ours. So Why Are Nigerians Paying N1,300 For A Litre Of Petrol?

OA

Olisa Agbakoba Legal (OAL)

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

Foreign Exchange Controls In Nigeria: Updated Rules For BDCs

Nigeria Finance

PL

Pavestones Legal

The Nigerian Banking & Finance Sector In Review: Regulatory Developments In 2025 And Outlook For 2026

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

The Nigerian 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

New Capital Gains Tax Rules For Nigerian M&A Transactions

The recent amendments to the capital gains tax framework under the Nigeria Tax Act, 2025, significantly expand the material and territorial scope of what constitutes a chargeable...

BH

Balogun Harold

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...

BH

Balogun Harold

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).

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WTS Blackwoodstone

Taxation Of Non-Residents In Nigeria

BH

Balogun Harold

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 New Capital Gains Tax In Nigeria: Key Considerations For Foreign Investors

PL

Pavestones Legal

Navigating The 2025 UK Tax Reforms: Implications For Nigerian HNWIs

DC

DCSL Corporate Services Limited

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

PL

Pavestones Legal

Tax Tuesday: How Does The New Tax Act Affect SMEs?

PA

PUNUKA Attorneys & Solicitors

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

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: 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.

Following the perceived need to enhance the process of tax administration, increase compliance, optimise revenue generation, and ensure fairness and equity in Nigeria, President Bola Ahmed Tinubu signed four bills on taxation, fiscal and revenue reforms into law on 26th June 2025.

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Alliance Law Firm

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

TA

Tope Adebayo LP

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

After several months of stakeholder engagements and legislative processes, the President of the Federal Republic of Nigeria, Bola Ahmed Tinubu, signed the 4 (four) tax reform bills into law on 26 June 2025...

UU

Udo Udoma & Belo-Osagie

New Capital Gains Tax Rules: Impact On Private Funds

As of now, Nigerian capital gains tax (CGT) generally does not apply to offshore transactions involving the sale of foreign holding companies with indirect Nigerian exposure.

BH

Balogun Harold

The Case For A Defined Gift Taxation Regime In Nigeria

The Nigerian economy has continued to face the challenge of a remarkably low tax revenue to Gross Domestic Product (GDP) ratio, compared to other economies worldwide.

KN

KPMG Nigeria

Tax Breaks & More: What The Nigerian Startup Act Offers

The Nigerian Startup Act 2022 (NSA) is a significant piece of legislation, designed to foster innovation, attract investment, and create a favourable business climate for tech-enabled startups in Nigeria. It aims to position Nigeria as a leading hub for digital entrepreneurship in Africa by removing regulatory barriers and offering targeted incentives.

PL

Pavestones Legal

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

Gresyndale Legal

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

Adeola Oyinlade & Co

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

Gresyndale Legal

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

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

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

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