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Nigeria Tax Act, 2025 🇳🇬

Nigeria
Coat of Arms

Nigeria Tax Act, 2025

  • Published on 26 June 2025
  • Assented to on 26 June 2025
  • Commenced on 1 January 2026
  • [This is the version of this document from 26 June 2025.]
AN ACT TO REPEAL THE CAPITAL GAINS TAX ACT, THE CASINO ACT, THE COMPANIES INCOME TAX ACT, THE DEEP OFFSHORE AND INLAND BASIN PRODUCTION SHARING CONTRACTS ACT, THE INDUSTRIAL DEVELOPMENT (INCOME TAX RELIEF) ACT, INCOME TAX (AUTHORISED COMMUNICATIONS) ACT, PERSONAL INCOME TAX ACT, STAMP DUTIES ACT, VALUE ADDED TAX ACT AND THE VENTURE CAPITAL (INCENTIVES) ACT TO AMEND THE NIGERIA EXPORT PROCESSING ZONES ACT, THE OIL AND GAS FREE TRADE ZONE ACT, THE NATIONAL INFORMATION TECHNOLOGY DEVELOPMENT AGENCY ACT, PETROLEUM INDUSTRY ACT, TERTIARY EDUCATION TRUST FUND (ESTABLISHMENT, ETC.) ACT, THE NATIONAL AGENCY FOR SCIENCE AND ENGINEERING INFRASTRUCTURE ACT, THE CUSTOMS, EXCISE TARIFFS, ETC. (CONSOLIDATION) ACT, THE NATIONAL LOTTERY ACT, THE NIGERIAN MINERALS AND MINING ACT, THE NIGERIA START-UP ACT, THE EXPORT (INCENTIVES AND MISCELLANEOUS P…

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