Nigeria Tax Act 2025 Impact Brief: What Your Business Now Owes and Files

For Nigerian SME owners and finance managers: a clear brief on how the Nigeria Tax Act 2025 and Tax Administration Act affect your company, covering small-company exemption, CIT and Development Levy, VAT and WHT, NRS filing duties and a 90-day action list.

Use cases

• An agro-processor with turnover just above ₦100 million checking whether it is still a small company and what the Development Levy costs.
• A consulting firm learning that professional services cannot claim the small-company exemption.
• A finance manager briefing the board on 2026 filing changes under the Nigeria Revenue Service.