Nigeria's Tax Reforms in Focus

Rent Relief Allowance under 2025 Nigeria Tax Act

An in‑depth look at the Rent Relief Allowance under the 2025 Nigeria Tax Act, examining its design, documentation requirements, and practical impact on taxpayers and employers.

VAT Attribution under Nigeria’s tax reforms

Discover how Nigeria’s new VAT attribution rules will impact reporting, distribution of VAT revenue, and the practical steps your organisation should consider while the implementation framework is still evolving.

2025 NTA & VAT: key business changes

This article examines Nigeria’s 2025 VAT reforms, highlighting key changes, compliance rules, and business impacts across sectors.

50% labour cost deduction - 2025 NTA

An overview of Nigeria’s 2025 Tax Act, 50% additional labour‑cost deduction, and the priority areas where administrative guidance from the Nigeria Revenue Service (NRS) will be critical for implementation.

NRS phased e-invoicing rollout

Discover the key timelines, compliance requirements and practical implications of the Nigeria Revenue Service’s phased e-Invoicing and Electronic Fiscal System rollout, and what your organisation should consider to prepare.

The relevance of CAFA under the 2025 NTA

Royalty deductions: NTA vs Transfer pricing rules

An overview of the differing limits on royalty deductions for non‑resident companies under Nigeria’s tax laws.