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12/03/2026

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05/01/2026

Nigeria's new tax laws, which generally took effect on January 1, 2026, mandate tax compliance from various individuals and entities, including seven key categories of persons and businesses. The reforms aim to streamline the tax system, broaden the tax base, and focus enforcement on high-income earners and large corporations.
Categories Mandated for Tax Compliance
The seven categories required to comply with the new tax regime include:
1.Companies earning income in Nigeria.

2.Foreign companies earning income in Nigeria.

3.Asset owners earning capital gains.

4.Petroleum and oil-related companies.

5.Residents working for foreign employers.

6.High-income individuals, specifically those earning above ₦800,000 annually.

7.Virtual asset service providers and traders, with gains from digital assets now subject to tax.

Key Exemptions
To protect low-income earners and small businesses, certain groups are exempt from tax obligations:

Individuals earning ₦800,000 or less annually are exempt from personal income tax.

Small businesses with an annual turnover of ₦50 million or less are exempt from Company Income Tax (CIT), Capital Gains Tax (CGT), and the new 4% Development Levy.

Essential goods and services, including basic food items and medical services, are zero-rated for VAT purposes.

28/11/2025

Amen in Jesus name Amen

23/11/2025

22/11/2025

See y'all at SHILOH 2025
December 9 to 14
We are BREAKING NEW GROUND

22/11/2025

Happy New Year
See y'all in 2026

27/10/2025

Hallelujah
Thank God is another SHILOH

25/10/2025

Power in. Jesus