Nigeria's four tax reform acts took effect on 1 January 2026. They consolidate dozens of older tax laws, set new reliefs for low earners and small businesses, and rename the federal tax authority.
Effective 1 January 2026 under the Nigeria Tax Act 2025.
Small companies pay no company income tax and no development levy. Check where your business stands.
A quick guide, not tax advice. Confirm your position with the Nigeria Revenue Service or a tax professional.
Sets out what is taxed, who pays and how much: income, company, VAT, capital gains and other taxes in one law.
Rules for registering, filing, paying and assessing taxes, including digital filing and penalties.
Replaces the Federal Inland Revenue Service (FIRS) with the Nigeria Revenue Service (NRS).
Coordinates federal, state and local tax authorities to reduce multiple taxation and settle disputes.
Summaries for information only. Read the Acts or speak to a tax professional before making decisions.
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