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.
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.
- Boards and audit committees
- CFOs and Heads of Tax
- General Counsel
- External investors
Related across the Tax Centre
Tax Governance Framework™
Board-grade oversight of the tax function under NTA 2025.
Tax Health Check
The canonical Outliers Tax Health Check™ — a 6-minute diagnostic across CIT, VAT, WHT, PAYE and NRS digital-filing readiness. Companion to Chapter 24 of the Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition).
Tax Excellence Certification™
Certify a tax function ready for the Nigerian Tax Act 2025 and the NRS era.
Tax Advisory
Structuring, compliance and controversy across the full Nigerian tax stack.
