Law & Regulation

Companies Income Tax Act and Federal Inland Revenue Service (Establishment) Act 2007 (predecessor tax regime)

The predecessor federal corporate-tax and revenue-administration regime, superseded effective 1 January 2026 by the Nigeria Tax Act 2025 and its companion Acts. Bundled as one family record — both instruments were repealed together by the same 2025 reform. Pre-2026 tax matters remain governed by this predecessor regime per the Federal Ministry of Finance's own published transition guidelines.