NIGERIA TAX ACT, 2025
NIGERIA TAX ACT, 2025
ACT NO. 7
AN ACT TO REPEAL THE CAPITAL GAINS TAX ACT, THE CASINO ACT, THE
COMPANIES INCOME TAX ACT, THE DEEP OFFSHORE AND INLAND BASIN
PRODUCTION SHARING CONTRACTS ACT, THE INDUSTRIAL DEVELOPMENT (INCOME
TAX RELIEF) ACT, INCOME TAX (AUTHORISED COMMUNICATIONS) ACT, PERSONAL
INCOME TAX ACT, STAMP DUTIES ACT, VALUE ADDED TAX ACT AND THE
VENTURE CAPITAL (INCENTIVES) ACT TO AMEND THE NIGERIA EXPORT PROCESSING
ZONES ACT, THE OIL AND GAS FREE TRADE ZONE ACT, THE NATIONAL
INFORMATION TECHNOLOGY DEVELOPMENT AGENCY ACT, PETROLEUM INDUSTRY
ACT, TERTIARY EDUCATION TRUST FUND (ESTABLISHMENT, ETC.) ACT, THE
NATIONAL AGENCY FOR SCIENCE AND ENGINEERING INFRASTRUCTURE ACT, THE
CUSTOMS, EXCISE TARIFFS, ETC. (CONSOLIDATION) ACT, THE NATIONAL LOTTERY
ACT, THE NIGERIAN MINERALS AND MINING ACT, THE NIGERIA START-UP ACT, THE
EXPORT (INCENTIVES AND MISCELLANEOUS PROVISIONS) ACT, THE CYBERCRIME
(PROHIBITION, PREVENTION, ETC.) ACT, TO REVOKE THE VALUE ADDED TAX ACT
(MODIFICATION) ORDER 2021, TO AMEND THE COMPANIES INCOME TAX
(SIGNIFICANT ECONOMIC PRESENCE) ORDER, 2020 AND THE PETROLEUM (DRILLING
AND PRODUCTION) REGULATIONS 1969, TO CONSOLIDATE THE LEGAL FRAMEWORKS
RELATING TO TAXATION AND ENACT THE NIGERIA TAX ACT TO PROVIDE FOR
TAXATION OF INCOME, TRANSACTIONS AND INSTRUMENTS; AND FOR RELATED
MATTERS.
Commencement -1st January, 2026
ENECTED by the National Assembly of the Federal Republic of Nigeria
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of, F (2025). NIGERIA TAX ACT, 2025. Afribary. Retrieved from https://afribary.com/law/nigeria-tax-act-2025
Of, Federal "NIGERIA TAX ACT, 2025" Afribary. Afribary, 30 Sep. 2025, https://afribary.com/law/nigeria-tax-act-2025. Accessed 29 Oct. 2025.
Of, Federal . "NIGERIA TAX ACT, 2025". Afribary, Afribary, 30 Sep. 2025. Web. 29 Oct. 2025. < https://afribary.com/law/nigeria-tax-act-2025 >.
Of, Federal . "NIGERIA TAX ACT, 2025" Afribary (2025). Accessed October 29, 2025. https://afribary.com/law/nigeria-tax-act-2025