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.

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 Deduction Of Tax At Source (Withholding) Regulations 2024

The Deduction of Tax at Source (WHT) Regulations 2024 represents a significant overhaul of the Nigerian tax landscape, introducing several changes that have far-reaching implications for businesses and individuals.

NO

Niji Oni & Co.

TEMPLARS Transcripts: Tax Digest

Federal Inland Revenue Service Issues Public Notice on Withholding Tax on Interest on Short Term Securities

T

Templars

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

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

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

Gresyndale Legal

Artificial Intelligence And Taxation In Nigeria

SP

SimmonsCooper Partners

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

uA

Firmus Advisory

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

Gresyndale Legal

Procedure For Setting Up A Trust In Nigeria

R

Resolution Law Firm

Regulatory Update: Highlights Of The Guidelines, Letters, Circulars And Notifications Issued In September 2025

Nigeria Finance

AP

Advocaat Law Practice

Emerging Issues On The Admissibility Of Electronic Evidence In Nigeria: An Examination Of Notable Judicial Authorities

Nigeria Litigation

Compos Mentis Legal Practitioners

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

Nigeria Insurance

AP

Advocaat Law Practice

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

NC

Novatia Consulting

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

Following the coming into effect of the Deduction of Tax at Source (Withholding) Regulations 2024 (the "Withholding Tax Regulations") on 1st January, 2025, there have been questions about the continued relevance.

UU

Udo Udoma & Belo-Osagie

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

Significant Tax Developments In Nigeria

2024 has been a pivotal period for the Nigerian tax landscape, marked by significant legislative changes, and landmark court decisions. Three broad trends emerged from these developments.

GE

G ELIAS

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

The Nigerian tax landscape is undergoing significant transformation with the introduction of four new tax bills, namely Nigeria Tax Bill (NTB)...

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

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

Danol Partners

Overview Of 2024 Withholding Tax Regulations: Deduction Of Tax At Source

TT

The Trusted Advisors

An Overview Of The Key Provisions Of The Deduction Of Tax At Source (Withholding) Regulations 2024

SB

Stren & Blan Partners

Review Of The Deduction Of Tax At Source (Withholding) Regulations 2024

A

AELEX

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

In exercise of the powers conferred on him, the Honorable Minister of Finance and Coordinating Minister of the Economy, Mr. Adebayo Olawale Edun, OFR, made the Deduction of Tax at Source (Withholding) Regulations.

Danol Partners

Overview Of 2024 Withholding Tax Regulations: Deduction Of Tax At Source

In June 2024, the Federal Government of Nigeria through the Minister of Finance and Coordinating Minister of the Economy, Adebayo Olawale Edun issued the Deduction of Tax at Source (Withholding) Regulations, 2024...

TT

The Trusted Advisors

An Overview Of The Key Provisions Of The Deduction Of Tax At Source (Withholding) Regulations 2024

On the 1 st of July 2024, the Federal Government of Nigeria, under the hand of the Finance Minister, Hon. Olawale A. Edun, announced the promulgation and immediate implementation...

SB

Stren & Blan Partners

Review Of The Deduction Of Tax At Source (Withholding) Regulations 2024

Nigeria has overhauled its nearly half-century-old regime on the administration of withholding tax (WHT) with the signing of the Deduction of Tax at Source (Withholding)...

A

AELEX

An Overview Of The Nigerian Withholding Tax Regulations Of 2024

UU

Udo Udoma & Belo-Osagie

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

The Nigerian Entertainment Industry is a vital part of the country's economy and culture, and it is subject to taxation. One of the main drivers of Nigeria's economy is the entertainment and media sector.

TT

The Trusted Advisors

An Overview Of E-Commerce Taxation In Nigeria

Nigeria has experienced a rapid digital transition in the modern period, with e-commerce standing out among other sectors. The explosion of internet transactions has not only changed...

TT

The Trusted Advisors

TEMPLARS Transcripts: Tax | March 2024

On 6 March 2024, the President of the Federal Republic of Nigeria, Bola Ahmed Tinubu, executed Policy Directives aimed at enhancing the investment climate in Nigeria.

T

Templars

Navigating Corporate Taxation In Nigeria: Planning And Compliance Guide

Corporate taxes are taxes levied on companies or other legal entities that are doing business in Nigeria. They are usually deducted from a company's profits.

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.

Notice Of Change In The Nigerian Double Taxation Treaty Regime On Withholding Taxes

PL

Pavestones Legal

The Nigeria Startup Act 2022: Highlights Of Its Framework And Notes On Its Prospects

Nigeria Commercial

OA

Olaniwun Ajayi

Snapshot Of Taxes Applicable To Technology Companies

PL

Pavestones Legal

Importance Of Conducting A Due Diligence In A Transaction

Nigeria Commercial

Ai

Andersen in Nigeria

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