Nigeria Tax Act 2025: Sector-by-Sector Insight
Nigeria Tax Act 2025: Sector-by-Sector Insight
Four tax-related bills were recently signed into law by the President of Nigeria on 26th June 2025, to take effect from January 2026. These Tax Laws are: The Nigeria Tax Act, The Nigeria Tax Administration Act, The Nigeria Revenue Service Act and the Joint Revenue Service Act. Together, they represent the boldest attempt in recent years to modernize Nigeria's tax system — modernising outdated provisions, expanding the scope of taxation, and introducing a more unified compliance structure.
In this client update, Legalify Attorneys has clearly analysed the Nigeria Tax Act 2025 and how it applies to High Net Worth Individuals (HNWIs) and Family Offices, individual tax payers, small businesses, law firms, partnerships, business leaders, HR, Auditors and investors, International Companies, tech companies which have users in Nigeria and generate profit from Nigeria but have no office in Nigeria (and those that do), Fintechs, crypto companies, content creators, real estate companies, and particularly individuals earning online or through the internet.
In this first installment of a three-part series, Legalify Attorneys analyses the Nigeria Tax Act 2025, the foundational law on taxation recently signed into law. The remaining three Tax Laws will be examined in the subsequent parts of the series.
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