Nigeria: Sales Taxes: VAT, GST

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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.

Nigeria's New IP And Intangibles Tax Rules — What Startups Need To Know (Tax And Tech Series 1)

Nigeria's new tax regime fundamentally reshapes how intellectual property (IP) and digital assets are taxed. If your startup earns revenue from software, data, digital platforms...

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Tope Adebayo LP

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

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.

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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.

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Sobowale, Medidem & Bello

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

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Ikeyi Shittu & Co.

The Nigeria Tax Reform Act 2025 And How It Affects Businesses

SM

Sobowale, Medidem & Bello

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

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WTS Blackwoodstone

Navigating Legal And Policy Pathways For Electric Vehicle Infrastructure In Nigeria

Nigeria Transport

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Templars

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

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Tunde & Adisa

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

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Goldsmiths Solicitors

E-Invoicing In Nigeria – A Practical Guide For Your Business

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Stren & Blan Partners

Nigerian Tax Issues Highlights Of Changes Under The Tax Reform Acts: Taxation Of Professional Services

SA

S.P.A. Ajibade & Co.

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

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Tunde & Adisa

A New Regulatory Order For Virtual/Digital Assets In Nigeria: Understanding The Implications Of The Tax Reform Acts

Nigeria Technology

SA

S.P.A. Ajibade & Co.

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

PA

PUNUKA Attorneys & Solicitors

EFCC And Tax Enforcement: What Nigerian Companies Need To Know About Tax Investigations By The EFCC

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Udo Udoma & Belo-Osagie

Procedure For Setting Up A Trust In Nigeria

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Resolution Law Firm

Nigeria Sustainability Market Analysis 2025: ESG Trends & Renewable Energy Insights

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Novatia Consulting

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

In our previous publication, we commenced a 4-part policy analysis of the 2025 Tax Reforms Act and took a deep dive into the objectives and core provisions of the Nigeria Tax Act (NTA).

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Tunde & Adisa

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.

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KPMG Nigeria

Navigating The Tax Landscape For Itinerant Workers In Nigeria

Nigeria's workforce includes a distinctive group of individuals whose jobs require frequent travel across state borders, often without a fixed place of residence.

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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

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

Nigeria Government

Adeola Oyinlade & Co

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

Nigeria Government

Gresyndale Legal

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.

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Alliance Law Firm

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

PA

PUNUKA Attorneys & Solicitors

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

Adeola Oyinlade & Co

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

KN

KPMG Nigeria

Tax Reform In Nigeria: Key Changes Under New Tax Acts

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The Trusted Advisors

Tax Tuesday: Did You Know About These Major Tax Reforms Enacted In Nigeria?

In June 26, 2025, Nigeria's Presidency signed into law four significant Tax Reform Bills, including a new Tax Act, aimed at overhauling Nigeria's tax landscape.

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PUNUKA Attorneys & Solicitors

The New Era Of Taxation In Nigeria: What Businesses And Individuals Should Know About The 2025 Tax Reform Acts

On 26 June 2025, the Federal Government of Nigeria enacted a landmark tax reform package comprising four key statutes: the Nigeria Tax Act, 2025...

Adeola Oyinlade & Co

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;

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The Trusted Advisors

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

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Olisa Agbakoba Legal (OAL)

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

In furtherance of improving revenue generation and making Nigeria more investor friendly, the Nigerian President, on June 26 2025, signed into law four tax bills passed by the National Assembly.

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Pavestones Legal

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

Understanding The Hotel Occupancy And Restaurant Consumption Tax Law Of Lagos State

In an effort to boost internally generated revenue, several State Governments have introduced various taxes targeting individuals and transactions within their respective jurisdictions.

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SimmonsCooper Partners

Warranty And Indemnity Insurance In Nigerian Mergers And Acquisitions – Navigating Complexity, Re-Allocating Risk, And Unlocking Value At Exit

Nigeria Insurance

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Udo Udoma & Belo-Osagie

Electronic Fiscal Systems In Nigeria - A Game Changer

KN

KPMG Nigeria

Senate Passes Proposed Tax Reform Bills

UU

Udo Udoma & Belo-Osagie

The Legality Or Otherwise Of Paying Taxes On Sales/consumption To Both The Federal And State Governments By Nigerian Companies' - Part A

Gresyndale Legal

Navigating Nigeria's Fiscal Challenges Through Tax Reform

KN

KPMG Nigeria

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

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

Gresyndale Legal

Artificial Intelligence And Taxation In Nigeria

SP

SimmonsCooper Partners

Tax Compliance Checklist For Businesses In Nigeria

Adeola Oyinlade & Co

Understanding Tax Compliance Requirements And The Tax Audit Process

SP

SimmonsCooper Partners

How To Obtain A Tax Identification Number (Tin) For A Business In Nigeria

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Firmus Advisory

Value Added Tax (VAT) Filing For Businesses In Nigeria

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Firmus Advisory

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