Nigeria: Capital Gains Tax

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Tax Reform: Key Provisions Of The Nigerian Presumptive Tax Regulations 2026
Nigeria's new Presumptive Tax Regulations establish a simplified tax framework for informal sector businesses and individuals whose income cannot be accurately determined through standard assessment methods. The regulations introduce a 1% turnover-based tax system with specific exemptions for nano businesses, while also implementing a 2% capital gains tax on asset disposals.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
Article
The Changing Tax Landscape: Understanding The Tax Implications Of Mergers And Acquisition Transactions Under The Tax Reform Acts 2025
Nigeria’s tax landscape has undergone a fundamental shift with the enactment of the Nigeria Tax Act, 2025 (“NTA”), which took effect on 1st January, 2026. For the first time, the country’s core federal tax laws have been consolidated into a single and unified framework. For dealmakers, this is more than a legislative clean-up; it also changes how transactions are structured, priced, and executed.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
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