Nigeria: Income 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.

Individual Tax Residency And Implications Under The Tax Reform Acts

The fact that the new tax reform laws are predicted to improve Nigeria's tax competitiveness indicates that there is a real need for an evaluation of the subject of tax residency.

SA

S.P.A. Ajibade & Co.

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

Export processing zones were introduced in Nigeria as part of a broader industralisation strategy to drive economic growth through the promotion of non-oil export business by way of provision...

IS

Ikeyi Shittu & Co.

All You Need To Know About Nigeria's Newly Signed Tax Reform Acts

On 26th June 2025, the President of the Federal Republic of Nigeria signed four landmark tax reform bills into law, marking a significant shift in the nation's tax landscape.

GS

Goldsmiths Solicitors

The Nigerian Oil And Gas Companies (Tax Incentives, Exemption, Remission, Etc.,) Order 2024

In line with the constitutional power to make relevant executive Orders and the provisions of the Nigerian Oil and Gas Industry Content Development Act, 2010, the President of the Federal Republic of Nigeria enacted the ...

WT

WTS Blackwoodstone

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

WT

WTS Blackwoodstone

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

WT

WTS Blackwoodstone

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

PL

Pavestones Legal

A Step Forward, Two Steps Unclear: The Legal Vacuum Around Temporary Cessation Of Business

KN

KPMG Nigeria

Know Your Taxes: The Tax Reforms And Your Statutory Filing Obligations - A Simplified Guide

TA

Tunde & Adisa

Navigating The 2025 UK Tax Reforms: Implications For Nigerian HNWIs

DC

DCSL Corporate Services Limited

Policy Analysis Of The 2025 Tax Reform Acts Pt.2 - The Nigeria Tax Administration Act 2025

TA

Tunde & Adisa

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

TA

Tunde & Adisa

(Policy Analysis Of The 2025 Tax Reform Acts) Pt.3- The Nigeria Revenue Service (Establishment) Act 2025, And The Joint Revenue Board (Establishment) Act, 2025

TA

Tunde & Adisa

Taxation Of Non-Resident Petroleum Shipping Companies In Nigeria

BK

Babajide Koku & Co.

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

TA

Tunde & Adisa

Legal Implications Of Ransomware In Nigeria: Legal Risks, Regulatory Duties And Cybersecurity Compliance

Nigeria Technology

OA

Olisa Agbakoba Legal (OAL)

The Operationality Of The Nigeria Data Protection Act (NDPA) General Application And Implementation Directive (GAID), 2025

Nigeria Privacy

LL

Lexworth Legal Partners

Enforcement Of Money Judgments And The Consent Requirement Of Section 84 Of The Sheriff And Civil Process Act 2004: A Review Of The Supreme Court's Decision In CBN v Ochife (2025) LPELR-80220(SC)

Nigeria Litigation

GE

G ELIAS

Resolving Erroneous Electronic Transfers Without Court Orders: Examining The Central Bank Of Nigeria Regulation On Instant (Inter-Bank) Electronic Funds Transfer Services

Nigeria Finance

GE

G ELIAS

An Overview Of Vat Taxing In Nigeria: A Review Of Landmark Decisions On Double Taxtion

Value Added Tax (VAT) is a consumption tax levied on goods and services in Nigeria.

Gresyndale Legal

Cost Deductibility Rules For Upstream Petroleum Companies Under The NTA: Distinction Without A Difference?

Prior to the issuance of the Executive Orders on cost efficiency and project execution timeline, on the average, there was an additional 40% cost premium on petroleum exploration in Nigeria compared to peer countries.

KN

KPMG Nigeria

Series On Tax Reform Acts 2025 Part 2: Key Tax Incentives Under The Nigeria Tax Act

On 9th September 2025, the Federal Government of Nigeria published the official gazetted versions of the Nigeria Tax Act, 2025 (the "NTA"), the Nigeria Tax Administration Act, 2025...

UU

Udo Udoma & Belo-Osagie

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

Personal Income Tax (PIT) Reimagined: Examining The Future Of Personal Income Taxation In Nigeria

KN

KPMG Nigeria

Nigerian Tax Reforms And The Future Of Free Trade Zones In Nigeria: A Significant Policy Shift.

KN

KPMG Nigeria

Best Of Judgement Assessment vs. Presumptive Taxation: A Comparative Lens On Nigeria's Evolving Personal Income Tax Regime

KN

KPMG Nigeria

Navigating The Tax Landscape For Itinerant Workers In Nigeria

KN

KPMG Nigeria

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

PA

PUNUKA Attorneys & Solicitors

Series On The Tax Reform Acts 2025: What Is New And What You Should Know

UU

Udo Udoma & Belo-Osagie

Tax Tuesday: Controlled Foreign Company (CFC) Rules & Minimum Effective Tax Rate

PA

PUNUKA Attorneys & Solicitors

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

Nigeria Government

Gresyndale Legal

Reimagining Nigeria's Upstream Sector: A Strategic Leap Toward Cost Efficiency

KN

KPMG Nigeria

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

Tax Tuesday: Controlled Foreign Company (CFC) Rules & Minimum Effective Tax Rate

One notable highlight under the New Tax Act is the introduction of Controlled Foreign Company (CFC) rules, which are designed to prevent Nigerian companies...

PA

PUNUKA Attorneys & Solicitors

A Comprehensive Guide To Doing Business In Kenya: Focus On The Technology Sector – Part 3

The relationship between tech and politics is uneasy. Regulatory uncertainty particularly in data protection, digital taxation, and internet freedoms creates a volatile environment for both startups and established firms

Nigeria Government

Gresyndale Legal

Reimagining Nigeria's Upstream Sector: A Strategic Leap Toward Cost Efficiency

The petroleum sector remains the mainstay of the Nigeria economy, contributing significantly foreign exchange earnings, our GDP and revenue

KN

KPMG Nigeria

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

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Updates To The Nigeria Tax Act (NTA), 2025

Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available.

KN

KPMG Nigeria

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

On June 26th, 2025, President Bola-Ahmed Tinubu signed into law a suite of four tax reform statutes, including...

TA

Tope Adebayo LP

The Nigeria Tax Act 2025: Impact Of Key Provisions On Individuals, Businesses, And The Economy

Nigeria's fiscal and economic landscape is undergoing a critical transformation as the government seeks to address pressing challenges including inflation, heavy reliance on imports, exchange rate fluctuation and growing public debt, among others.

KN

KPMG Nigeria

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;

TT

The Trusted Advisors

Nigeria's Historic Tax Reform: A Game-Changer With Missing Pieces

OA

Olisa Agbakoba Legal (OAL)

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

PA

PUNUKA Attorneys & Solicitors

Nigeria Tax Reform Bill – Nigeria's Further Response To Global Deal And Potential Implications On Nigeria Transfer Pricing Landscape

KN

KPMG Nigeria

Tax Controversy 2025: Law And Practice

UU

Udo Udoma & Belo-Osagie

Tax Distraint Under The Nigerian Tax Administration Act 2025: Distraint Without Restraint?

SP

SimmonsCooper Partners

Tax Administration In Nigeria – A Review Of The 2025 Nigerian Tax Reform Laws

PL

Pavestones Legal

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

UU

Udo Udoma & Belo-Osagie

Personal Income Tax In Nigeria - What Individuals Need To Know

R

Resolution Law Firm

Electronic Fiscal Systems In Nigeria - A Game Changer

KN

KPMG Nigeria

The Case For A Defined Gift Taxation Regime In Nigeria

KN

KPMG Nigeria

Company Income Tax: Everything You Must Know As A Business Owner With A Significant Economic Presence In Nigeria

Adeola Oyinlade & Co

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

A Legal Guide For The Provision Of Health Services In Nigeria Through Digital Channels

Nigeria Healthcare

UU

Udo Udoma & Belo-Osagie

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

Gresyndale Legal

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