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
2026 Tax Reforms — Before vs After Comparison
Guide PDF
2026 Tax Reforms — Before vs After Comparison Standalone version of §3 of the Enhanced Edition. Side-by-side comparison tables showing the pre-2026 position, the 2026 position and the practical implication for each material reform — Company Classification & the 0% rate, the 4% Development Levy, the Minimum Effective Tax Rate, the PIT reset, VAT modernisation and CGT absorption.
Tax Advisory 0 downloads
Tax Advisory
2026 Tax Compliance Calendar (XLSX)
Calendar XLSX
2026 Tax Compliance Calendar (XLSX) Standalone Appendix A of the Enhanced Edition — editable XLSX. Month-by-month list of every CIT, VAT, WHT, PAYE, PIT, Development Levy, NHF, NSITF, ITF and CAC obligation for the 2026 tax year, with regulator, due date, owner and status columns. Pair with the print-friendly PDF reference version.
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 