Tax Legislation

Find relevant Tax Laws from the Federal and State levels, as well as publication.

Nigeria Tax Act 2025

Signed on June 26, 2025, and going into effect on January 1, 2026, the Nigeria Tax Act 2025 is a comprehensive fiscal law that unifies several legacy tax statutes into a single, cohesive framework.

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Nigeria Tax Adminisration Act 2025

The Nigeria Tax Administration Act, 2025 creates a single, unified legal framework for assessing, collecting, and enforcing taxes across federal, state, and local governments in Nigeria.

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Personal Income Tax Act

The Personal Income Tax Act (PITA) in Nigeria has been repealed and replaced by the unified Nigeria Tax Act, which took effect on January 1, 2026

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