Tax Blog
Nigerian tax news, expert guides, compliance tips, and in-depth analysis of PAYE, CIT, VAT, WHT, and the NTA 2025 reforms.

How to Calculate Development Levy Alongside CIT in Nigeria
The 4% Development Levy and CIT are calculated on different profit bases. Learn how to compute both correctly under the NTA 2025, with worked…

Significant Economic Presence: How NTA 2025 Taxes Foreign Digital Firms
How Nigeria’s SEP rules under the NTA 2025 tax foreign digital companies without a physical presence. Thresholds, taxable activities, VAT, and compliance steps. Significant…

NTA 2025 Penalties for Late Filing: What You Risk and How to Avoid
The NTA 2025 penalties for late filing, late payment, and non-compliance are harsher than ever. Full penalty table, NTAA sections, and practical avoidance tips.…

How NTA 2025 Changes CIT for Small Companies in Nigeria
Small companies in Nigeria now pay 0% CIT under the NTA 2025. Find out if you qualify, what is exempt, what you still owe,…

New PAYE Tax Bands Under NTA 2025: Full Breakdown With Examples
The complete breakdown of Nigeria’s new PAYE tax bands under the NTA 2025. Six bands from 0% to 25%, worked examples at five salary…

How to File Annual Tax Returns on the NRS Self-Service Portal
Step-by-step guide to filing your annual CIT or PIT tax return on the NRS Self-Service Portal. Deadlines, documents, payment, and Tax Clearance Certificate explained.…

Withholding Tax in Nigeria: Rates, Who Pays & How to Remit
Everything you need to know about withholding tax in Nigeria under the NTA 2025. WHT rates, who deducts, remittance deadlines, credit notes, and penalties…

Tax Reliefs and Allowances Every Nigerian Employee Should Claim
Nigerian employees can reduce their PAYE tax by claiming these reliefs under the NTA 2025. Rent relief, pension, NHF, NHIS, and life insurance explained…

VAT Registration, E-Invoicing and Input Recovery Under NTA 2025
Everything your business needs to know about the overhauled VAT regime under the NTA 2025.