Nigeria: Tax Authorities

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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.

Significant Economic Presence In Nigeria

The Nigeria Tax Act 2025 has re-affirmed the legal definition of significant economic presence as a basis for taxation of non-resident persons doing business in Nigeria.

BH

Balogun Harold

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

The Federal Inland Revenue Service (FIRS) directed banks, stockbrokers and other financial institutions to deduct 10% withholding tax on interest earned on investment from short-term securities.

AP

Advocaat Law Practice

The Nigeria 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

Tax Incentives For Venture Capital And Angel Investors In Nigeria.

Other than fund domicile, perhaps the most important consideration when setting up a venture capital fund in Nigeria is tax planning and tax leakage avoidance. For angel investors, venture capital funds, private equity...

BH

Balogun Harold

Permanent Establishment In Nigeria

BH

Balogun Harold

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.

New Tax Laws And Implications For The Private Healthcare Providers

Nigeria Healthcare

HE

Health Ethics and Law Consulting

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

Compos Mentis Legal Practitioners

Tax Compliance Essentials For Fintech Startups | AO Insider Series (Ep. 15) (Video)

Nigeria Technology

AO

Aluko & Oyebode

TEMPLARS Transcripts: Tax Digest

T

Templars

Communique On Nigeria's Landmark Tax Reforms 2025: Legal, Business And Investment Implications'

AP

Advocaat Law Practice

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.

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

KN

KPMG Nigeria

Setting Up An Electric Vehicles (EVS) Business In Nigeria: Key Laws, Policies, Institutions, And Socio-Economic Considerations

Nigeria Environment

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

Nigeria's Insurance Industry Reform Act, 2025: A Deep Dive Into Reform And Its Challenges

Nigeria Insurance

AP

Advocaat Law Practice

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

PL

Pavestones Legal

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.

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

Implementing The Global Minimum Tax: Challenges And Prospects For Africa

Global minimum tax also known as Global Anti-Base Erosion Model, provides for a coordinated and comprehensive system of minimum taxation, aimed at ensuring that large multinational enterprise groups pay a minimum level of tax ...

WT

WTS Blackwoodstone

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

A few weeks ago, we published an article demystifying the changes in the tax dispute resolution processes occasioned by the tax reform Acts which will come into effect from the first day of 2026.

SA

S.P.A. Ajibade & Co.

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

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

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.

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

UU

Udo Udoma & Belo-Osagie

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

Gresyndale Legal

How The Nigerian Tax Reform Saves You More Money

TA

Tope Adebayo LP

Taxation Of The Informal Sector And Impact Of Presumptive Taxation

Gresyndale Legal

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

KN

KPMG Nigeria

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

How The Nigerian Tax Reform Saves You More Money

This article analyses the key provisions of the Nigeria Tax Act 2025 (the NTA or the new Act) relating to levies, tax incentives, and repeal/savings provisions.

TA

Tope Adebayo LP

Taxation Of The Informal Sector And Impact Of Presumptive Taxation

When you visit a busy market, street vendors often conduct their sales exclusively in cash, without issuing receipts or maintaining formal sales records.

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

June 2025 Policy Trail Reshaping Governance, Infrastructure & Tax In Nigeria's Reform Era

Nigeria Government

TA

Tunde & Adisa

Transfer Pricing In An Inflationary Economy: Lessons For Nigerian Businesses By Victoria Taiwo And Omojo Adefila

Nigeria has grappled with sustained inflationary pressures in recent years, exerting widespread effects across all sectors of the economy.

KN

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.

KN

KPMG Nigeria

Accessing Treaty Benefits In Nigeria: A Call For Clarity And Reform

In an increasingly globalized economy, Double Taxation Agreements (DTAs) serve as critical instruments for fostering cross-border trade, investment, and cooperation

KN

KPMG Nigeria

Tax Compliance For Businesses In Free Trade Zones (FTZs) In Nigeria

As part of the effort to boost economic growth, attract foreign direct investment (FDI), boost exports, and encourage industrialization, the Nigerian government offer tax and regulatory incentives...

uA

Firmus Advisory

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

Expanding A Startup Into Nigeria: Key Legal And Regulatory Considerations For Foreign Investors

Nigeria Government

TT

The Trusted Advisors

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

PA

PUNUKA Attorneys & Solicitors

Implementation Of Crypto Asset Reporting Framework (CARF) In Nigeria - The Journey To Tax Compliance On Digital Assets

Nigeria Technology

KN

KPMG Nigeria

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

KN

KPMG Nigeria

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Tax Reform 2025: How The Current Tax Administration Reshapes Compliance, Enforcement, And Business Strategy

TA

Tope Adebayo LP

Frequently Asked Questions On Nigeria's New Tax Regime: Key Provisions And Innovations Under The 2025 Tax Reform Acts

TA

Tope Adebayo LP

NUPRC'S Fees And Rents Regulations, 2025

Nigeria Commercial

TA

Tope Adebayo LP

Regulatory Update: 2025 Guidelines For Insurtech Operations In Nigeria – Navigating Compliance

Nigeria Insurance

PL

Pavestones Legal

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

A

Alliance Law Firm

The Nigeria Revenue Service (Establishment) Act, 2025

KN

KPMG Nigeria

Updates To The Nigeria Tax Act (NTA), 2025

KN

KPMG Nigeria

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

Adeola Oyinlade & Co

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Latest Videos

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Tax Compliance Essentials For Fintech Startups | AO Insider Series (Ep. 15) (Video)

AO

Aluko & Oyebode

Nigeria Commences Automatic Exchange Of Taxpayer Information

PW

PwC Nigeria

Is FIRS Empowered To Place A Lien On Tax Defaulter's Account? (Video)

DN

Deloitte Nigeria

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