Nigeria: Income Tax

Subscribe

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.

Who Is A “Non-Resident Individual” Now? – Almost No One

On 26 June 2025, four new tax acts were signed into law, with two taking effect from 1 January 2026. One of the silent but most consequential changes buried in those pages is a clear but broadened legal definition of who a non-resident individual is, for tax purposes in Nigeria.

KN

KPMG Nigeria

Nigeria's New Tax Regime: Income Tracking Powers Of Tax Authorities And Data Protection Concerns

Recently, the Presidential Fiscal Policy and Tax Reforms Committee, during conversations about the recent tax reforms, confirmed that Nigeria receives significant financial information on Nigerian residents ...

BI

Banwo & Ighodalo

Nigeria’s 2025 Tax Laws – Benefits For Small And Medium Scale Enterprises

Nigeria is home to several small business entities run by individuals or group of business partners. Statistics show that businesses on this scale of operations are more than large scale businesses and multinational enterprises operating in the country.

KN

KPMG Nigeria

TEMPLARS Transcripts: Tax Digest | March 2026

The Nigeria Tax Act, 2025 (the "NTA") and the Nigeria Tax Administration Act, 2025 (the "NTAA") introduced a revised tax administration and enforcement framework applicable across Nigeria, including Lagos State.

T

Templars

Taxation Of Employment Income Under The Nigerian Tax Reform Acts: An Overview Of Key Provisions

SK

Streamsowers & Kohn

Taxation Of Digital Activities And Cross Border Transactions Under The Tax Reform Acts 2025

WT

WTS Blackwoodstone

Comprehensive Guide: Personal Income Tax Deductions Under The Nigeria Tax Act 2025

Syntegral Legal Practice

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

KN

KPMG Nigeria

Common Tax Myths In 2026: What Founders, Ceos & Business Owners Must Stop Believing

CL

Charis Legal Practice

Implementation Of The Phased Rollout Of The E-Invoicing & Electronic Fiscal System (EFS) Regime

KN

KPMG Nigeria

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

SB

Stren & Blan Partners

Tax Update: LIRS Issues Public Notices On The Enforcement Of Key Provisions Of The Nigeria Tax Administration Act, 2025

UU

Udo Udoma & Belo-Osagie

TEMPLARS Transcripts: Tax Digest | February 2026

T

Templars

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

OA

Olisa Agbakoba Legal (OAL)

2025 Oil Licensing Round: What To Know About The New Bid Portal, Fiscal Terms And Contracting Models

AO

Aluko & Oyebode

Who Files Annual Tax Returns In Nigeria Under The 2025 Tax Reforms: The Employer Or The Employee?

SP

SimmonsCooper Partners

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

OA

Olisa Agbakoba Legal (OAL)

The 2026 CBN Fintech Report; Defining The Future Of Fintech In Nigeria

Nigeria Technology

PL

Pavestones Legal

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

FAQs On Freight Tax Under The Nigerian Tax Act, 2025

Freight tax in Nigeria is an important but often misunderstood aspect of doing business in the logistics, shipping, and import-export sectors. With multiple taxes, levies and regulatory charges imposed...

AP

Advocaat Law Practice

Who Files Annual Tax Returns In Nigeria Under The 2025 Tax Reforms: The Employer Or The Employee?

Nigeria's tax framework has recently undergone significant reform aimed at improving economic efficiency and easing the cost of doing business.

SP

SimmonsCooper Partners

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

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

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

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

LL

Lexworth Legal Partners

CGT Implications For Tech Company Exits: Founders & Buyers

If you are building or investing in a Nigerian tech company and thinking about an eventual exit, the Nigeria Tax Act 2025 (NTA 2025) has materially changed how much of that exit value you actually keep.

TA

Tope Adebayo LP

Nigeria's New Tax Regime: A Taxpayer's Guide To Compliance, Offences, Penalties, Enforcement, And Dispute Resolution

The recent tax legislation reforms in Nigeria have brought four new tax statutes into existence. The new laws were distilled from a harmonization of all tax laws previously in force in the country.

BI

Banwo & Ighodalo

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

The Federal Inland Revenue Service (FIRS) has introduced a 10% Withholding Tax (WHT) on interest earned from short - term investments such as treasury bills...

SB

Stren & Blan Partners

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

On the 26th of June 2025, President Bola Ahmed Tinubu signed four (4) landmark Tax Reform Bills into law, namely, the Nigeria Tax Act ("NTA"), the Nigeria Revenue Service Act ("NRSA"), the Nigeria Tax Administration Act...

LL

Lexworth Legal Partners

Banks As Collecting Agents For FIRS - Matters Arising

SM

Sobowale, Medidem & Bello

Upstream Petroleum Taxation Under The Nigeria Tax Act – Key Imperatives

In a strategic effort to restructure Nigeria's fiscal framework and enhance revenue collection, the Nigerian government undertook a comprehensive overhaul of the nation's fiscal system.

KN

KPMG Nigeria

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

Impact Analysis Of The Nigerian Tax Reforms On The Mining Sector

The President of the Federal Republic of Nigeria (FRN), His Excellency Bola Ahmed Tinubu in August 2023, inaugurated the "Presidential Fiscal Policy and Tax Reforms Committee" to, amongst others, review the existing fiscal legislation in the country in a bid to simplifying the tax system, repealing suboptimal ones, harmonising others and mitigating against multiplicity of taxes.

KN

KPMG Nigeria

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

The Future Of Tax Compliance In The Upstream Sector: Navigating The Minimum Effective Tax Rate

KN

KPMG Nigeria

The Effect Of The Amendment Of The NEPZ Act And The OGEFZ Act By The Nigeria Tax Act 2025

IS

Ikeyi Shittu & Co.

FIRS Imposes 10% Withholding Tax On Interest On Short-term Securities

AP

Advocaat Law Practice

Registration Of An NGO In Nigeria: For Foreigners And Nigerians

Nigeria Commercial

HC

Highlaw Chambers

The Nigerian Tax Reform Acts: Implications For Non-Residents Persons – Individuals & Companies

WT

WTS Blackwoodstone

Permanent Establishment In Nigeria

BH

Balogun Harold

Taxation Of Non-Residents In Nigeria

BH

Balogun Harold

Navigating Legal And Policy Pathways For Electric Vehicle Infrastructure In Nigeria

Nigeria Transport

T

Templars

Beyond The News: A Deep Dive Into The Nigeria Tax Laws (Policy Analysis Of The 2025 Tax Reform Acts Part 1)

TA

Tunde & Adisa

Understanding The Taxation Of Income Of Employees Under The Tax Reform Acts

SA

S.P.A. Ajibade & Co.

The Deduction Of Tax At Source (Withholding) Regulations 2024

NO

Niji Oni & Co.

What The New Tax Reform Acts Mean For Business (Names) Owners In Nigeria

Compos Mentis Legal Practitioners

TEMPLARS Transcripts: Tax Digest

T

Templars

Plateau State Internal Revenue Service V. Jos Electricity Distribution Plc: Do The Tax Appeal Tribunal And The Federal High Court Have Jurisdiction Over Tax Disputes Relating To The Revenue Of A State Government?

IS

Ikeyi Shittu & Co.

Individual Tax Residency And Implications Under The Tax Reform Acts

SA

S.P.A. Ajibade & Co.

See more

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More