Executive Guide

Nigeria Tax Act 2025 — Executive Guide

The board-ready brief on what the Nigerian Tax Act 2025 changes, who is in scope, when it applies and what to do this quarter.

Overview

About this resource

An executive-level walk-through of the consolidated Nigerian Tax Act 2025: structural changes, the NRS, taxpayer categories, small-company classification, e-invoicing thresholds and the transition runway.

Audience
  • Boards and audit committees
  • CFOs and Heads of Tax
  • General Counsel
  • External investors
Key Topics
NTA 2025NRSSmall companyE-invoicingTransitionSector implications