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.

Tax Reform In Nigeria: Key Changes Under New Tax Acts

Sequel to a series of reviews, edits, and an overall cumbersome legislative process, the President of the Federal Republic of Nigeria, President Bola Ahmed Tinubu, on the 26th day of June, 2025, signed into law 4 Tax Reform Bills, namely;

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The Trusted Advisors

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

On June 26, 2025, President Bola Ahmed Tinubu signed into law four transformative pieces of tax legislation;

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PUNUKA Attorneys & Solicitors

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

On 26 June 2025, President Bola Ahmed Tinubu signed into law the Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, National Revenue Service (Establishment) Act, 2025, and Joint Revenue Board (Establishment) Act, together the "Nigerian Tax Reform Acts".

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Duale Ovia & Alex-Adedipe

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...

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Udo Udoma & Belo-Osagie

New Capital Gains Tax Rules: Impact On Private Funds

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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

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

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Alliance Law Firm

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

DO

Duale Ovia & Alex-Adedipe

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

Gresyndale Legal

An Overview Of The Regulatory Changes In The Nigerian Banking & Finance Sector In 2024 And Outlook For 2025

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

Recapitalization Of Nigerian Banks Through Rights Issues And Public Offering: Challenges And Prospects

Nigeria Finance

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Alliance Law Firm

Court Of Appeal Affirms Banks' Right To Restrict Accounts Without Court Order

Nigeria Finance

DO

Duale Ovia & Alex-Adedipe

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

Interesting times are ahead for the Nigerian fiscal landscape. With exchange rates now fairly stable at around US$1/NGN1500 and oil production levels stabilising around 1.6 million barrels of oil per day...

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Udo Udoma & Belo-Osagie

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

On 2nd October 2024, the Deduction of Tax at Source (Withholding) Regulations 2024 (the Regulations), issued by Nigeria's Minister of Finance and Coordinating Minister of the Economy...

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Streamsowers & Kohn

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

In June 2024, the Federal Government of Nigeria through the Minister of Finance and Coordinating Minister of the Economy, Adebayo Olawale Edun issued the Deduction of Tax at Source (Withholding) Regulations, 2024...

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The Trusted Advisors

Unraveling Tax Implications In Mergers And Acquisitions

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

Nigeria Commercial

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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

Administration Of Capital Gains Tax In The Digital Assets Economy

Nigeria Technology

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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

What You Must Know About The Deduction Of Tax At Source (Withholding) Regulation 2024

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Tope Adebayo LP

An Overview Of The Key Provisions Of The Deduction Of Tax At Source (Withholding) Regulations 2024

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Stren & Blan Partners

An Overview Of The Nigerian Withholding Tax Regulations Of 2024

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Udo Udoma & Belo-Osagie

The Federal Ministry Of Finance (FMoF) Issues The Deduction Of Tax At Source (Withholding) Regulations 2024

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KPMG Nigeria

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

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Pavestones Legal

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

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Kalepron Attorneys

An Overview Of The Nigerian Withholding Tax Regulations Of 2024

In the exercise of his powers under the various income tax laws, the Minister of Finance and Coordinating Minister of the Economy (the "Minister") issued the Deduction of Tax at Source...

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Udo Udoma & Belo-Osagie

The Federal Ministry Of Finance (FMoF) Issues The Deduction Of Tax At Source (Withholding) Regulations 2024

The Federal Ministry of Finance (FMoF) has issued the Deduction of Tax at Source (Withholding) Regulations 2024 (hereafter referred to as "the Regulations").

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KPMG Nigeria

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...

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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...

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Kalepron Attorneys

The WHT Regulations 2024 And What Businesses Should Expect

BI

Banwo & Ighodalo

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

It is no longer news that share buybacks is one of the innovations introduced by the Companies and Allied Matters Act 2020.

Nigeria Commercial

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LeLaw Barristers & Solicitors

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

One of the highlights of former President Muhammadu Buhari's administration was the annual passage of Finance Acts, to ensure a resilient tax administration, as well as to support the execution ...

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KPMG Nigeria

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

The Senate finally passed the FB23 on 3rd May 2023, while the House of Representatives passed it on 24th May 2023.

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S.P.A. Ajibade & Co.

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

The Finance Act 2023 (the "Act") was signed into law on May 28, 2023, but took effect on September 1, 2023. Amongst other things, the Act expands the definition of "chargeable assets" under the Capital Gains Tax Act...

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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

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Udo Udoma & Belo-Osagie

Finance Act, 2023 - Impact Analysis

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KPMG Nigeria

Investment Guide: Doing Business In Nigeria

Nigeria Commercial

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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

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Forvis Mazars

Highlights Of The Finance Act 2023 And What Businesses Should Expect

Nigeria Finance

BI

Banwo & Ighodalo

The Finance Act 2023: Highlights Of Changes To Tax Legislation And The FIRS' Comments On The Changes

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AELEX

Regulatory Update: Key Provisions Of The Nigeria Finance Act 2023

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Pavestones Legal

Highlights Of Finance Act, 2023

KN

KPMG Nigeria

Digital Asset Transactions In Nigeria: Tax Implications

KN

KPMG Nigeria

Tax Developments Of 2022

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AELEX

Tax Series: Highlights Of The Finance Bill 2022

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

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