Nigeria Tax Reform Acts as Published in the Official Gazette, Including New Corporate and Minimum Effective Tax Rate Rules

On 6 September 2025, Nigeria's Presidential Fiscal Policy and Tax Reforms Committee announced the publication of the 2025 Tax Reform Acts in the Official Gazette, including copies of the Acts as signed into law by Nigerian President Bola Tinubu on 26 June 2025. This includes the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025, which enter into force (commence) on 1 January 20…
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