Nigeria Tax & Compliance Framework
Federal taxes in Nigeria are administered by the federal tax authority (the Federal Inland Revenue Service, reconstituted as the Nigeria Revenue Service under the 2025 tax reforms), while state revenue authorities administer personal income tax (PAYE) for residents of their states. Company registration and annual returns are handled by the Corporate Affairs Commission (CAC).
Common obligations for businesses include company income tax, value added tax (VAT), withholding tax, PAYE and pension contributions. Nigeria reformed its tax laws in 2025, with changes taking effect from 2026, so rates, thresholds and filing rules should be confirmed locally before you rely on them.
PakalaTax supports your bookkeeping, payroll records and management reporting so that your tax adviser, auditor and company secretary have clean information to work from. Tax rules change; confirm current requirements with a locally authorised adviser.