Nigeria’s 2025 Tax Reform Acts Explained: Key Changes, Business Impacts, and Compliance Strategies
Nigeria’s 2025 Tax Reform Acts mark the country’s most sweeping tax overhaul in decades, consolidating outdated laws into four new Acts (NTA, NTAA, NRSA, and JRBA). The reforms introduce corporate tax relief for small businesses, overhaul capital gains tax, and replace multiple levies with a unified 4% Development Levy. For individuals, personal income tax bands are more progressive, with low-income earners exempted and top earners facing higher rates. Learn more...
Koleade Adeoye & Mofolajesusewa Oyelami Aug 23, 2025