If you filed a corporate tax return or registered a business with the FIRS before 2026, you already interact with an agency that no longer exists. The Federal Inland Revenue Service has been restructured into the Nigeria Revenue Service, and the change runs deeper than branding.
President Bola Ahmed Tinubu signed the Nigeria Revenue Service (Establishment) Act 2025 into law on June 26, 2025, alongside three other tax reform statutes. The four laws took effect on January 1, 2026, producing what KPMG Nigeria called the most significant overhaul of the country’s tax system in decades.
Whether you run a small business, earn a salary, or manage corporate filings, you need to understand what this transition changes. For a breakdown of all four reform laws, see our guide: Nigeria Tax Act 2025 explained: every change that takes effect in 2026.
Nigeria Revenue Service mandate goes far beyond a FIRS rebrand
The name change from FIRS to NRS reflects a fundamental expansion of the agency’s scope and legal authority. The old FIRS collected taxes associated with the federal government, but under the pre-2026 formula, 85% of VAT revenue went to states and local governments. The new name acknowledges that the agency serves the entire Federation, Mondaq explained in its legal review of the Act.
Section 3 of the Act establishes the NRS, while Section 4 designates it as the centralized body for assessing, collecting, and accounting for all federally collectible revenue. Section 1 broadens that scope further by requiring the agency to account for all government revenue, not just tax, the Afriwise legal review confirmed. The NRS can also assist state and local governments with collection upon request, subject to a service fee.
The agency now operates under a restructured leadership model with a Governing Board, a Technical Committee for complex tax matters, and six Executive Directors from each geopolitical zone. Funding comes from 4% of all revenue collected, excluding petroleum royalties, replacing the old model that limited FIRS funding to non-oil revenue, according to Tunde & Adisa Legal Practitioners.
How the FIRS to NRS transition unfolded from signing to launch
The transition followed a structured timeline after the Act was signed in June 2025. Staff training, system upgrades, and public awareness campaigns filled the second half of 2025, building toward the January 1, 2026, go-live date, the Guardian Nigeria reported.
A day before the go-live date, the NRS unveiled its brand identity at an event in Abuja, and on January 1 it formally replaced all FIRS signage and official communications. Executive Chairman Dr. Zacch Adedeji confirmed that the NRS’s operations had been restructured into customer-focused segments by taxpayer size: Emerging, Medium, Government, and Large, the Guardian Nigeria reported.
“The word ‘Federal’ gives the impression we collect taxes only for the Federal Government. That’s not true. We collect VAT, 90% of which goes to the states. The new name — Nigeria Revenue Service — better represents our role as the sole tax authority for all revenue collection for the Federation.” — Dr. Zacch Adedeji, Executive Chairman, NRS, in an interview with Naija247News
The NRS has set a 2026 revenue target of ₦40.7 trillion, a 44% jump from ₦28.3 trillion in 2025, reflecting expanded enforcement and new digital tools, The Economic Times Nigeria reported.
Rev360 replaces TaxProMax as the NRS digital filing platform
The most visible practical change is the migration from TaxProMax to Rev360, a fully integrated digital tax platform that went live on April 30, 2026. It introduces end-to-end automation, real-time reporting, and embedded compliance monitoring that the previous system lacked, Forvis Mazars Nigeria noted.
Existing TaxProMax users will have their records, balances, and filing history migrated automatically. The NRS sent new login credentials to registered email addresses, and taxpayers access the self-service portal at selfservice.nrs.gov.ng. New taxpayers register directly using verified CAC and NIMC records. The rollout is phased, starting with Medium and Emerging Taxpayers before extending to Government and Large Taxpayer segments.
What stays the same for individual taxpayers under the NRS
Despite the restructuring, several elements of Nigeria’s tax administration remain unchanged. State Internal Revenue Services still administer Pay-As-You-Earn deductions for private-sector employees not employed by federal entities. If you earn a salary in Lagos, you still file personal returns with the Lagos State Internal Revenue Service, not the NRS.
Your Tax Identification Number carries over from the FIRS era without requiring new registration, though the NRS now requires linkage to your National Identification Number for portal access. The Tax Appeal Tribunal continues to adjudicate disputes, having inherited all pending FIRS-era cases, and its jurisdictional authority has been expanded to cover both federal and state tax matters.
NRS or state IRS: how to determine where you file in 2026
The most common confusion point centers on whether you file with the NRS or your state’s Internal Revenue Service. It depends on who employs you and your income type. Private-sector salaried employees file personal income tax returns with the state IRS where they reside, regardless of where their employer is headquartered.
Corporate entities file Company Income Tax, VAT, and other federal obligations directly with the NRS through Rev360. Federal government employees and military personnel also fall under NRS jurisdiction for personal tax. Freelancers file with their state IRS, though they may also register with the NRS if they carry VAT-eligible turnover.
Filing with the wrong authority can trigger duplicate assessments, penalties, or delays in obtaining your Tax Clearance Certificate. Taiwo Oyedele, Minister of Finance and Coordinating Minister of the Economy, emphasized that the transition guidelines prioritize clarity, fairness, and administrative certainty, 21st Century Chronicle reported.
Key takeaways from the FIRS to NRS transition
- The NRS (Establishment) Act 2025 replaced the FIRS effective January 1, 2026, expanding the agency’s mandate to all federally collectible revenue.
- The digital filing platform migrated from TaxProMax to Rev360, which went live on April 30, 2026, at selfservice.nrs.gov.ng.
- State Internal Revenue Services still administer PAYE for private-sector employees. Your state IRS remains your primary filing authority if you earn a salary.
- The NRS targets ₦40.7 trillion in 2026 revenue, up 44% from 2025, signaling sharper enforcement ahead.
