Nigeria's Guidelines For Advance Pricing Agreements: A Giant Step In The Right Direction?

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.

Months after its enactment in 2025, the Nigeria tax reform laws continue to generate significant public interest with many taxpayers still uncertain about how the changes affect them in practical terms.

The Federal Inland Revenue Service (FIRS) has introduced a 10% Withholding Tax (WHT) on interest earned from short - term investments such as treasury bills...

The Nigeria Tax Act, 2025 ("the Act") was signed into law on June 26, 2025, and is set to take effect from January 1, 2026. This new legislation marks a major reform of Nigeria's tax system.

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.

Nigeria's 2025 Tax Reform Acts introduce sweeping changes for non-residents, foreign investors, and expatriates operating in or deriving income from Nigeria. From expanded Permanent Establishment rules and Significant Economic Presence thresholds to mandatory VAT registration for offshore suppliers and Capital Gains Tax on indirect share transfers, the new framework fundamentally reshapes cross-border tax obligations. Understanding these provisions and taking proactive compliance steps is now essential for

Company Income Tax, also known as Corporate Tax, is a levy imposed on the profits of companies conducting business in Nigeria.

It repeals several existing tax laws, including the Personal Income Tax Act, and it took effect from January 1, 2026.

On June 26, 2025, President Bola Ahmed Tinubu signed four transformative tax bills into law, fundamentally reshaping Nigeria's taxation landscape. The Nigeria Tax Act, 2025 repealed principal taxation legislations, introducing a comprehensive new framework that affects companies and taxpayers across the country. What are the key provisions of this new tax regime and how will it impact businesses operating in Nigeria?

The Nigeria Tax Act 2025 (NTA 2025), which came into effect on 1 January 2026, introduces a new framework for the taxation of capital gains in Nigeria.

The Nigeria Tax Act 2025 (NTA 2025), which came into effect on 1 January 2026, introduces a new framework for the taxation of capital gains in Nigeria.

The Nigeria Revenue Service (Establishment) Act, 2025 (the Act) has rebranded the Federal Inland Revenue Service (FIRS) as the Nigeria Revenue Service (NRS or the Service) as a centralised body for tax administration in Nigeria.

Following our initial newsletter on the Nigeria Tax Act, we note that some provisions in the harmonised version used to prepare the newsletter are different from the gazette which has now become publicly available.

Nigeria’s tax reforms make the Certificate of Acceptance of Fixed Assets (CAFA) an express condition for capital allowance claims by companies in the newly introduced priority sectors. This article examines what this means for businesses, the continuing obligations outside those sectors, and how digitisation could reduce delays and improve the certification process.

The Nigeria Revenue Service (NRS) has issued a Public Notice announcing the phased implementation of its E-Invoicing and Electronic Fiscal System (EFS) regime.

In a significant overhaul of the Nigerian tax framework, the Nigeria Tax Act, 2025 ("NTA" or "the Act"), among other pieces of legislation, were signed into law by the President of the Federal Republic of Nigeria on 26 June 2025.

President Bola Ahmed Tinubu signed the four tax bills into law on 26 June 2025. Two of the laws took effect from 26 June 2025 while the Nigeria Tax Act and the Nigeria Tax Administration Act will become effective on 1 January 2026.

Nigeria's tax landscape has undergone significant transformation with the introduction of the new tax regime. This shift began with the commencement of the Nigerian Tax Administration Act (NTAA) in June 2025...

The Executive Governor of Lagos State has issued an Executive Order (‘the Order') for the compulsory subscription to Social Health Insurance by all residents, employers, and workers in Lagos State (‘the State').

The Value Added Tax (VAT) (Modification) Order, 2024 ("the Order") was signed on 1 September 2024, by the Honorable Minister of Finance and Coordinating Minister of the Economy...