Taxes
Top-up tax for Nigerian multinationals — global minimum tax explained
The Nigeria Tax Act forces parent companies of large multinational groups to pay a top-up tax in Nigeria, closing gaps that once let profits sit untaxed in low-rate jurisdictions abroad.
Taxes
Stamp duty changes in Nigeria 2026 — what the new Act removes
The Nigeria Tax Act 2025 has reshaped stamp duty rules in Nigeria 2026 by eliminating a long-standing contractor deduction and redefining which instruments are actually chargeable under the law.
Taxes
What the Nigeria Tax Act repealed — a guide to the old laws now gone
The laws repealed by the Nigeria Tax Act 2025 include ten standalone statutes, from company income to stamp duties, replaced by one unified code.
Taxes
Self-employed tax obligations in Nigeria: what you owe and when
The Nigeria Tax Act reshaped self-employed tax obligations for sole proprietors, and the real cost depends on which structure you choose.
Taxes
TIN registration online in Nigeria — full 2026 walkthrough
Nigeria’s TIN registration online now runs through a single NRS portal, and millions of old TINs issued under the defunct JTB system need fresh verification before they work again.
Taxes
How to file your personal income tax in Nigeria (FIRS/NRS step-by-step)
How to file personal income tax FIRS-style under NRS rules, from documents and deadlines to portal steps and what to do if you cannot pay.
Taxes
Do I need to pay tax on freelance income in Nigeria?
The short answer is yes, and the Nigeria Tax Act 2025 has made enforcement far more aggressive than most self-employed workers expect.
Taxes
E-invoicing in Nigeria — who must comply and when
Mandatory e-invoicing Nigeria rules are reshaping how businesses file VAT, and the penalties for falling behind are steep.
Taxes
Penalties under the Nigeria Tax Administration Act 2025
Nigeria tax penalties 2026 hit harder under the NTAA, with a 40% surcharge on un-deducted withholding tax and escalating fines that can exceed the original liability.
Taxes
VAT in Nigeria 2026 — rates, exemptions, and the new rules explained
Nigeria kept its VAT rate at 7.5% this year, but almost every rule around registration, credits, invoicing, and penalties now looks different.
Taxes
The ₦800,000 tax-free threshold — who qualifies and how it works
The ₦800,000 tax free Nigeria exemption under the Nigeria Tax Act 2025 is the most significant personal income tax change in decades, but eligibility hinges on chargeable income after deductions, not gross monthly pay.