Nigeria: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
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
Examination Of The Value Added Tax Provisions Under The Nigeria Tax Act, 2025
On June 26, 2025, President Bola Ahmed Tinubu signed four transformative tax bills into law, fundamentally reshaping Nigeria's taxation landscape. The Nigeria Tax Act, 2025 repealed principal taxation legislations, introducing a comprehensive new framework that affects companies and taxpayers across the country. What are the key provisions of this new tax regime and how will it impact businesses operating in Nigeria?
Nigeria Tax
SK
Streamsowers & Kohn
Article
Tax Audit Readiness In Nigeria: Your Complete Document Checklist And How To Handle Nrs Or Lirs Inquiries
Tax audit readiness in Nigeria is really about being so organised that Nigeria Revenue Service (NRS) or State IRS (like LIRS) never catches you unprepared, even if they show up tomorrow morning at your door step. In this article, we will walk through what that looks like in practice, from the complete document checklist to how to respond to queries without panicking.
Nigeria Tax
uA
Firmus Advisory
Article
The Changing Tax Landscape: Understanding The Tax Implications Of Mergers And Acquisition Transactions Under The Tax Reform Acts 2025
Nigeria’s tax landscape has undergone a fundamental shift with the enactment of the Nigeria Tax Act, 2025 (“NTA”), which took effect on 1st January, 2026. For the first time, the country’s core federal tax laws have been consolidated into a single and unified framework. For dealmakers, this is more than a legislative clean-up; it also changes how transactions are structured, priced, and executed.
Nigeria Tax
UU
Udo Udoma & Belo-Osagie
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