Law & Regulation

Nigeria Tax Act 2025

Primary federal tax framework statute, signed 26 June 2025, commenced 1 January 2026, superseding the predecessor Companies Income Tax Act / Federal Inland Revenue Service (Establishment) Act 2007 regime. Confirmed as current and in force as of this research cutoff (11 September 2026) — the Federal Ministry of Finance's own transition guidelines state pre-2026 tax matters remain governed by the repealed laws while post-1-January-2026 matters fall under this new regime.