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.

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.

KN

KPMG Nigeria

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

According to the National Bureau of Statistics, Small and Medium-sized Enterprises (SME's) account for about 48% of Nigeria's Gross Domestic Product (GDP), making them a vital part of the economy.

PA

PUNUKA Attorneys & Solicitors

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

If you read our publication of 1st July 2025, we mentioned that the tax reform bills had become law following receipt of presidential assent on 26th June, 2025.

UU

Udo Udoma & Belo-Osagie

Navigating Joint Ventures In Nigeria: Legal Insights For Foreign Investors

For foreign investors seeking to access Nigeria's vast consumer market and resource-rich economy, joint ventures (JVs) remain one of the most viable entry. A joint venture enables parties to pool resources...

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.

A

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

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 Reforms – Review Of Value Added Tax Legal Framework: Raising The Bar, Expanding The Leakages

KN

KPMG Nigeria

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Recapitalisation Options For BDC Operators: What The New CBN Guidelines Mean

Nigeria Finance

DO

Duale Ovia & Alex-Adedipe

Beyond The Doctor's Mistake: Investigating The Chain Of Legal Responsibility In Cases Of Medical Negligence Involving Multiple Parties

Nigeria Litigation

OA

Olisa Agbakoba Legal (OAL)

Setting Up A Company In Nigeria As A Foreigner – A Brief Guide

Nigeria Commercial

R

Resolution Law Firm

A Discourse Of The Key Provisions Of The Nigerian Tax Reform Acts, 2025.

A

Alliance Law Firm

Tax Controversy 2025: Trends And Developments

Nigeria's tax landscape is undergoing significant changes, driven by a combination of regulatory reforms, increased enforcement activities and evolving global tax standards.

UU

Udo Udoma & Belo-Osagie

Tax Controversy 2025: Law And Practice

In Nigeria, tax controversies could arise from several scenarios following various interactions between the taxpayer and the relevant tax authority (RTA), which could be either the Federal Inland Revenue Service (FIRS)...

UU

Udo Udoma & Belo-Osagie

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.

PL

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".

DO

Duale Ovia & Alex-Adedipe

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

UU

Udo Udoma & Belo-Osagie

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

SP

SimmonsCooper Partners

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

Nigeria Insurance

UU

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

Navigating Nigeria's Fiscal Challenges Through Tax Reform

Over the years, Nigeria has faced persistent revenue shortfalls, rising debt obligations, and soaring inflation (which peaked at over 32% in 2024).

KN

KPMG Nigeria

Understanding Nigeria's Withholding Tax Regulations: A Guide For Businesses

The Deduction of Tax at Source (Withholding Regulations) 2024 (‘the Regulations') provides rules for deduction of tax at source from payment to taxable persons...

Gresyndale Legal

Taxation And Development In Nigeria: Bridging The Gap Between Policy And Implementation

Taxation as a crucial fiscal policy measure is a factual tool for social economic development, which has been adopted by various countries around the world to improve their economic goals.

Adeola Oyinlade & Co

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

The rapid advancement of digital technology is revolutionising various sectors globally, and healthcare is no exception.

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

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

A Tax Identification Number (TIN) is a unique identifier assigned to businesses, individuals, and other entities for the purpose of tax administration. In Nigeria, obtaining a TIN is crucial for businesses to comply with their tax obligations.

uA

Firmus Advisory

Value Added Tax (VAT) Filing For Businesses In Nigeria

Value Added Tax (VAT) filing for businesses is a crucial component of Nigeria's tax system, serving as a major source of revenue for the government. Governed by the Value Added Tax Act, Cap V1, LFN 2004, as amended by the Finance Acts, VAT is a consumption tax levied at 7.5% on the supply of goods and services in Nigeria.

uA

Firmus Advisory

Regulatory Compliance For Manufacturing Businesses In Nigeria

If you are starting a manufacturing business in Nigeria, there are a lot of compliances you need to carry out before commencing the business.

Nigeria Commercial

uA

Firmus Advisory

Domestic Crude Oil Supply Obligation (Dcso) – Implications On Economic Development In Nigeria

Energy security is a critical component of a nation's sustainable development. Countries around the world strive to find opportunities to better their security architecture and mitigate any vulnerability.

KN

KPMG Nigeria

Safe Harbour Rules And The Nigerian Transfer Pricing Regulation – A Critical Examination

A

Alliance Law Firm

Significant Tax Developments In Nigeria

GE

G ELIAS

Nigeria's Tax Reform: Understanding Its Impacts On Non-Resident Companies (NRCs)

M

Forvis Mazars

Commentary On Key Provisions Of The FIRS' Information Circular On Nigeria's Withholding Tax Regulations, 2024

UU

Udo Udoma & Belo-Osagie

The Impact Of Inflation In Nigeria: A Closer Look At Proposed Tax Increases

KN

KPMG Nigeria

Nigeria's Tax Reform Bills: Key Proposed Changes To The Indirect Tax Framework And What They Mean For Tax Payers

KN

KPMG Nigeria

Regulatory Compliance Requirements For Companies Operating In Nigeria

Nigeria Commercial

PL

Pavestones Legal

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

UU

Udo Udoma & Belo-Osagie

Tax Compliance: Legal Obligations For Non-Resident Corporations In Nigeria | Tax Laws In Nigeria

TT

The Trusted Advisors

The Legal Perspective Underscoring The Current Tax Reform Bills

A

AELEX

The Taxing Powers Of The Government On Value Added Tax (Vat) In Nigeria

TA

Tope Adebayo LP

The Tax Reform Bill And Devolution Of Powers In Nigeria: A Path Towards Fiscal Federalism

OA

Olisa Agbakoba Legal (OAL)

President Tinubu's Tax Reform Bill: Implications And Pathways For Progress

OA

Olisa Agbakoba Legal (OAL)

Tax Regulations In Nigeria: Understanding The Impact Of Recent Reforms

PL

Pavestones Legal

Commentary On The VAT (Modification) Order, 2024

KN

KPMG Nigeria

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