Inside the report.
Outliers' flagship tax publication for 2026/2027 — a single integrated edition combining the Nigeria Tax Outlook & Planning Guide and the Tax Outlook Enhancement Pack. Nine Parts and two appendices: Part I Context (Executive Summary, Nigeria Tax Landscape); Part II What Changed in 2026 (Reform at a Glance — Before vs After, New Acts & NRS, Company Classification and the 0% rate, the 4% Development Levy, Minimum Effective Tax Rate, Personal Income Tax reset, VAT modernisation, Capital Gains absorbed into income tax); Part III The Taxes in Detail (CIT, VAT, WHT, PAYE & Employment Taxes, CGT, Transfer Pricing, International Taxation); Part IV Sectors & Segments (Industry-Specific Tax Guides, SME Tax Planning); Part V Tax Planning in Practice — worked Scenarios (SME, Manufacturing, Professional Services, MNE); Part VI Risk, Governance & Tools (Tax Risk Management, the Outliers Tax Framework™, Tax Dashboards & Board Metrics, the Outliers Tax Health Check™); Part VII Implementation — the 30/90/180 Roadmap; Part VIII 2027 Tax Outlook; Part IX Growth (Website Implementation Pack, Commercialisation). Appendix A: 2026 Tax Compliance Calendar. Appendix B: Executive Infographic content. Cross-linked to the Outliers Tax Health Check™, Tax Readiness Score™, Tax Dashboard & Board Metrics template, the 30/90/180 Action Plan, the Compliance Calendar, sector cheat-sheets and the Before vs After comparison.
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