Nigeria government has been on constant reform of tax system. The most recent tax system reform by President Bola Ahmed Tinubu is to take effect 2026
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Nigeria has enacted a major tax system overhaul through
four interconnected laws signed in June 2025, with most key provisions taking effect from January 1, 2026. The reforms aim to simplify compliance, widen the tax net, and improve revenue generation and coordination across federal and state governments.
Key Details of the Tax Reform
The reforms are encapsulated in four new Acts: the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), the Nigeria Revenue Service (Establishment) Act (NRSA), and the Joint Revenue Board (Establishment) Act (JRBA).
Effective January 2026, Nigeria's tax reform includes several changes.
Note
These changes aim to modernize the tax system, attract investment, and boost revenue. Taxpayers should prepare for the January 2026 implementation.