ARTICLE
29 June 2026

Beyond Borders: Navigating The Nigeria Tax Act 2025

KN
KPMG Nigeria

Contributor

KPMG Nigeria is a member firm of KPMG International. We provide Audit, Advisory and Tax & Regulatory services, across various industries, to national and multinational companies. Our purpose is to inspire confidence and empower change. We have a relentless focus on delivering quality and excellent service to clients. We, therefore, provide insights and innovative ideas to clients to help them achieve their corporate objectives.
This article was developed from the conversations at the Beyond Borders Tax Webinar
Nigeria Tax
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This article was developed from the conversations at the Beyond Borders Tax Webinar.

Nigeria’s tax landscape is evolving, driven by globalization, digitalization, and shifting economic dynamics. This has led to the enactment of the Nigeria Tax Act (NTA) 2025, a significant milestone in the country’s fiscal development.

These reforms introduce new provisions and amend existing laws, particularly regarding the treatment of nonresident companies (NRCs) and cross-border transactions. This article unpacks the critical changes, emerging obligations, and strategic risks that organizations must navigate in this new era.

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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