Tax Reform Acts 2025

Four laws signed on 26 June 2025 reorganise tax legislation, administration, revenue collection and cooperation between revenue authorities. This entry is an overview of the package; each Act has its own provisions and commencement arrangements.

What changed?

The package comprises the Nigeria Tax Act, Nigeria Tax Administration Act, Nigeria Revenue Service (Establishment) Act, and Joint Revenue Board (Establishment) Act.

They consolidate tax legislation, establish an administration framework, replace FIRS with the Nigeria Revenue Service, and coordinate revenue authorities.

Dates and scope

Presidential assent was on 26 June 2025. Signing and commencement are different events. The Presidency's 30 December 2025 statement distinguishes laws effective in June 2025 from remaining Acts commencing on 1 January 2026.

Using this overview

Check the relevant Act and current official guidance for rates, thresholds, exemptions and filing obligations.