Report PDF
Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition) 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.
Tax Advisory
Tax Advisory
Small Company Classification & PAYE Estimator
Tool
Small Company Classification & PAYE Estimator Interactive tool referenced in §19 of the Enhanced Edition. Enter turnover, fixed asset base and headcount to confirm Small Company status (and therefore eligibility for the 0% CIT rate); add a sample payroll to estimate PAYE liability against the reset PIT bands. Pair with the printable Output Guide for board memos.
Tax Advisory 0 downloads
Tax Advisory
Board & CFO 30/90/180 Tax Action Plan
Template PDF
Board & CFO 30/90/180 Tax Action Plan Editable checklist / worksheet companion to Chapter 25 (Implementation Roadmap) of the Nigeria Tax Outlook & Planning Guide 2026/2027 (Enhanced Edition). Translates Health Check™ findings into a 30-day stabilisation block, a 90-day remediation block and a 180-day optimisation block — each row carries an owner, due date and verification evidence column.
Tax Advisory
Tax Advisory
SME Tax & Compliance Survival Guide 2026
Guide PDF
SME Tax & Compliance Survival Guide 2026 The definitive 2026 working manual for Nigerian SMEs — consolidating the Survival Guide and the Implementation Toolkit & Advisory Pack into a single Enhanced Edition. Covers the 2026 reform (new Tax Acts, NRS replacing FIRS, revised CIT/VAT/WHT/PAYE rates and thresholds), three tax decision trees (CIT rate, VAT obligation, WHT scope), four compliance flowcharts (monthly cycle, annual cycle, new-business setup, audit response), the Outliers SME Compliance Scorecard™ scored over 20 with Green/Amber/Red bands, the 15-question SME Tax Health Check, a five-level Compliance Maturity Model, industry-specific obligations for nine SME sectors, a tax & compliance calendar, summarised VAT/PAYE/WHT/Statutory Remittance registers, the audit-readiness checklist, the proprietary Outliers SME Compliance Framework™ (Register · Record · Remit · Report · Review), and an advisory funnel that turns a vague 'am I okay?' worry into a specific, scored, prioritised plan.
Tax Advisory 