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ARTICLE · 05 FEBRUARY 2026

TEMPLARS Transcripts: Tax Digest | February 2026

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On 26 June 2025, the Federal Government of Nigeria signed into law the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025...

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Igonikon Adekunle
Igonikon Adekunle
Sesan Sulaiman
Sesan Sulaiman

Policy and Tax Administration

Nigeria's 2025 Tax Reform Laws Take Effect

On 26 June 2025, the Federal Government of Nigeria signed into law the Nigeria Tax Act, 2025; the Nigeria Tax Administration Act, 2025; the Joint Revenue Board of Nigeria (Establishment) Act, 2025; and the Nigeria Revenue Service (Establishment) Act, 2025 (collectively, the “Tax Reform Laws”). Effective 1 January 2026, the Tax Reform Laws have now formally come into force, marking a significant milestone in Nigeria's efforts to modernise its tax system, strengthen revenue administration, and enhance fiscal coordination across all tiers of government.

The Nigeria Tax Act, 2025 consolidates various tax statutes into a single, unified legislation to create a cohesive and streamlined tax system. The Nigeria Tax Administration Act, 2025 provides the administrative framework for the assessment, collection, and accounting for revenues accruing to the Federal, State, and Local Governments, clearly

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