Nigeria: Withholding 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.

Business Restructuring: The Tax Angle

Restructuring is a common strategic tool deployed by businesses globally to improve operational efficiency, enhance competitiveness, or respond to financial, market, and regulatory developments.

KN

KPMG Nigeria

Year-End Tax And Transfer Pricing Compliance In Nigeria: Navigating Risks, True-ups, And Regulatory Scrutiny.

Year-end tax compliance has assumed heightened significance for multinational enterprises (MNEs) operating in Nigeria, particularly in the context of increased enforcement activities by the Federal Inland Revenue Service (FIRS)...

WT

WTS Blackwoodstone

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

Existing Legal Framework For Repatriation Of Funds In Nigeria

Fund repatriation plays a vital role in shaping a country's investment climate and broader economic health. For many nations, especially those reliant on foreign direct investment...

Nigeria Government

Danol Partners

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

AP

Advocaat Law Practice

The Deduction Of Tax At Source (Withholding) Regulations 2024

NO

Niji Oni & Co.

TEMPLARS Transcripts: Tax Digest

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Templars

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

Gresyndale Legal

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

Tax And Repatriation Strategies For Foreign-Owned Nigerian Businesses

TT

The Trusted Advisors

The Nigeria Tax Act And Non-Resident Companies

KN

KPMG Nigeria

Tax Tuesday: Key Changes You Should Know In The 2025 Nigeria Revenue Service (Establishment) Act, 2025

PA

PUNUKA Attorneys & Solicitors

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

Adeola Oyinlade & Co

Procedure For Setting Up A Trust In Nigeria

R

Resolution Law Firm

Business Restructuring: The Tax Angle

KN

KPMG Nigeria

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

Truth In The Age Of Deepfakes: Legal Frontiers Against Digital Deception And Image Abuse

Nigeria Privacy

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

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

Artificial Intelligence And Taxation In Nigeria

Artificial Intelligence (AI) is no longer a futuristic concept—it is actively reshaping how business is done across multiple sectors, from fintech and healthcare to logistics and legal services. In Nigeria, both local startups and international companies are adopting AI technologies to improve operations, cut costs, and create new markets.

SP

SimmonsCooper Partners

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

The Impact Of The Deduction Of Tax At Source (Withholding) Regulations 2024 On Non Resident Companies In Nigeria

A non resident company is a company registered or incorporated under the laws of another country.

Gresyndale Legal

Tax Gross-Up Clauses In Agreements And Nigeria's New Withholding Tax Regulations: Issues And Practical Considerations

UU

Udo Udoma & Belo-Osagie

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

KN

KPMG Nigeria

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

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

TT

The Trusted Advisors

The Withholding Tax Framework In Nigeria – The Unclear And The Reformed

KN

KPMG Nigeria

Deduction Of Tax At Source (Withholding) Regulations, 2024: What You Need To Know

SK

Streamsowers & Kohn

Digital Economy - Significant Economic Presence Tax

KN

KPMG Nigeria

Tax Regulations In Nigeria: Understanding The Impact Of Recent Reforms

PL

Pavestones Legal

The Withholding Tax Framework In Nigeria – The Unclear And The Reformed

Withholding Tax (WHT) in Nigeria is an advance payment of income tax.

KN

KPMG Nigeria

Deduction Of Tax At Source (Withholding) Regulations, 2024: What You Need To Know

On 2nd October 2024, the Deduction of Tax at Source (Withholding) Regulations 2024 (the Regulations), issued by Nigeria's Minister of Finance and Coordinating Minister of the Economy...

SK

Streamsowers & Kohn

Digital Economy - Significant Economic Presence Tax

The President of Kenya assented to the Tax Laws (Amendment) Bill 2024 on 11th December 2024. In accordance with Article 116 of the Constitution of Kenya, the Tax Laws (Amendment) Act was gazetted on 13th December 2024...

KN

KPMG Nigeria

Tax Regulations In Nigeria: Understanding The Impact Of Recent Reforms

There is a current shift in the tax administration system in Nigeria which is observed in the promulgation and reform of existing regulations in recent months.

PL

Pavestones Legal

Overview Of The Deducting Tax At Source (Withholding) Regulations, 2024

Danol Partners

The Federal Ministry Of Finance (FMoF) Issues The Deduction Of Tax At Source (Withholding) Regulations 2024

The Federal Ministry of Finance (FMoF) has issued the Deduction of Tax at Source (Withholding) Regulations 2024 (hereafter referred to as "the Regulations").

KN

KPMG Nigeria

The Nigerian Startup Act 2022 In Perspective

Nigeria's startup economic sub-sector stands in the top three most advanced in the African continent according to StartupBlink's Global Startup Ecosystem Index 2021.

Nigeria Commercial

KA

Kalepron Attorneys

The Impact Of The 2020 Finance Act On The Oil And Gas Industry In Nigeria

So, we've all heard about the trending Finance Act, 2020 (the "Act") signed into law by President Muhammadu Buhari on Monday 13th January, 2020.

TA

Tope Adebayo LP

Business Formation & Corporate Compliance In Nigeria

Registering a company is one of the most essential steps in setting up a business entity in Nigeria.

R

Resolution Law Firm

Understanding Tax Obligations For Artists, Producers, And Distributors In The Nigerian Entertainment Industry

TT

The Trusted Advisors

An Overview Of E-Commerce Taxation In Nigeria

TT

The Trusted Advisors

TEMPLARS Transcripts: Tax | March 2024

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Templars

Navigating Corporate Taxation In Nigeria: Planning And Compliance Guide

TT

The Trusted Advisors

Views And Vires: FIRS' Public Notice On Deducting Withholding Tax (WHT)/Value Added Tax (VAT) At Source On Commission Paid To Distributors And Sales Agents

LB

LeLaw Barristers & Solicitors

Technology For Tax Administration: Recommendations For The New Nigerian Government

KN

KPMG Nigeria

Court Nullifies Provisions In Rules/Practice Directions Prescribing Payment Of Deposit...

KN

KPMG Nigeria

Assessing Nigeria's Federal Tax Administration System From A Taxpayer's Perspective

Ai

Andersen in Nigeria

Frequently Asked Questions (FAQS): Operating A Business In Nigeria

PL

Pavestones Legal

When Does Penalty And Interest Apply To Unpaid Tax?

A

AELEX

Taxation Of Income From Deceased's Estates In Nigeria

KN

KPMG Nigeria

TAT Affirms FIRS's Right To Administer And Collect Withholding Tax As An Advance Payment Of...

KN

KPMG Nigeria

Analysis Of The Key Tax, Fiscal & Regulatory Incentives Available Under The Nigeria Start Up Act 2022

Ai

Andersen in Nigeria

An Overview Of The Nigerian Startup Act 2022

Nigeria Commercial

uA

Firmus Advisory

Ensuring Compliance With The Nigeria's FIRS For Tech And Tech Enabled Companies

SI

Sidebrief Inc.

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