Nigeria's Budget office has published the Finance Act 2021, which was signed into law on 31 December 2021 along with the budget legislation for 2022. The main tax measures of the Finance Act 2021 are summarized in a presentation on the 2022 budget from the Minister of Finance as follows:

• Partial rollback of exemption of shares from capital gains tax:
  • 10% capital gains tax imposed on share di…