Resources

RESOURCES

Nigeria Tax Laws & Regulatory Framework

TAX LAWS

  • The Tax Admin Act

    The Nigeria Tax Administration Act is the foundational legal framework governing the administration, enforcement, and collection of federal taxes in Nigeria. The Act outlines the duties and powers of the Nigeria Revenue Service (NRS), taxpayer rights and obligations, as well as penalties.

  • NRS Act

    The Nigeria Revenue Service (Establishment) Act, 2025 establishes the Nigeria Revenue Service (NRS) as the central authority responsible for the assessment, collection, accounting for, and enforcement of all federally collectible taxes and other designated revenues in Nigeria.

  • JRB Act

    The Joint Revenue Board of Nigeria (Establishment) Act, 2025 establishes a unified institutional framework for the harmonisation, coordination, and oversight of revenue administration across all tiers of government in Nigeria.

  • Nigeria Tax Act

    Nigeria Tax Act 2025 is the principal substantive tax law of the Federal Republic of Nigeria. It consolidates, modernises, and replaces fragmented federal tax statutes by providing a single, coherent framework governing taxable persons, taxable income, transactions, and tax bases in Nigeria.

TAXPAYER SERVICES & INFO

  • Income Tax Calculator

    This personal income tax calculator simulates the tax rates you’d be subject to under our proposed Nigeria Tax bill, as well as the current tax rates as stipulated by law, allowing you to compare and understand the potential impact on your income.

  • Retrieve Your Tax ID

    A Tax Identification Number (TIN) is a unique number assigned by Nigeria’s tax authority to individuals and organizations for tax purposes. Validating your Tax ID means checking if this number exists in the official records and matches the right personal or business details.

  • Tax Guides and Manuals

    Access comprehensive tax guides, laws, treaties, and manuals to help you understand and comply with Nigeria’s tax system. Explore official resources and reference materials for businesses, individuals, and tax professionals.

  • Tax Incentives

    The Nigeria Tax Act, 2025 provides a range of economic development incentives designed to promote investment, stimulate economic growth, encourage industrialisation, support priority sectors, and enhance Nigeria’s competitiveness as an investment destination.