The Nigeria Tax Acts 2025: Navigating Compliance Under the New Tax Regime
INTRODUCTION
The long-anticipated and widely debated Nigeria Tax Reform Bills were signed into law by President Bola Ahmed Tinubu on 26th June 2025; marking a defining moment in the nation’s fiscal policy history.
This landmark legislation not only consolidates existing tax statutes into a unified legal framework but also redefines the country’s approach to revenue generation, compliance, and economic development. The Act is a bold step toward aligning Nigeria’s tax regime with international standards, streamlining administration, and creating a more equitable tax environment for businesses and individuals alike. With sweeping changes spanning corporate tax rates, personal income tax bands, digital taxation, and incentive reforms, the 2025 Tax Act intuitively signals a new era of structured, transparent, and forward-looking tax governance in Nigeria.
Below are the major changes and implications of the Acts and how it impacts on
businesses.
