Nigeria: Corporate Tax

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Article
The Changing Tax Landscape: Understanding The Tax Implications Of M&a Transactions Under The Tax Reform Act 2025
Nigeria's tax landscape has undergone a fundamental shift with the enactment of the Nigeria Tax Act, 2025, which consolidates the country's core federal tax laws into a single unified framework. This reform introduces significant changes to how mergers and acquisitions are structured, priced, and executed, including the integration of capital gains into the income tax regime, revised exemptions for share disposals, and the introduction of taxation for indirect transfers.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
Article
Tax Implications Of Raising Capital In Nigeria’s Startup Ecosystem
In Nigeria's dynamic startup ecosystem, founders face a critical decision when raising capital: should they pursue debt financing with its immediate tax benefits through deductible interest expenses, or opt for equity financing that offers long-term investor incentives like capital gains tax exemptions and investment tax credits? This analysis examines how tax implications influence capital structure decisions for Nigerian startups at different growth stages.
Nigeria Tax
WT
WTS Blackwoodstone
Article
Legal, Regulatory, And Market Issues Shaping Nigeria’s Ongoing 2025 Petroleum Licensing Round
Nigeria's 2025 Petroleum Licensing Round offers 50 blocks across the Niger Delta, deep offshore, and frontier basins, targeting USD 10 billion in investment under the Petroleum Industry Act. With nearly 300 applicants competing, the round represents the most ambitious upstream acreage release in Nigeria's post-PIA era, testing the country's reformed regulatory framework at unprecedented scale.
Nigeria Energy
UU
Udo Udoma & Belo-Osagie
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