Tax framework register

Nigeria 2025 tax reform rules and sources

TaxPadi is based on the 2025 tax reforms of the Federal Republic of Nigeria. The four principal reform laws were signed on 26 June 2025. The Presidency later stated that laws and provisions scheduled for 1 January 2026 would commence as planned.

Current implementation register

Framework year
2025
Rule version
NG-PIT-2025-unvalidated-v1
Effective / target tax period
Tax periods beginning 1 January 2026
Last source review
2026-08-11
Validation status
Unvalidated — qualified Nigerian tax-professional and legal review is still required
Framework label
Federal Republic of Nigeria 2025 tax reform framework

“Unvalidated” means the implemented calculation rules still require review by a qualified Nigerian tax professional and legal adviser. Official source links help readers inspect the framework; they do not certify TaxPadi or its calculator.

The four principal 2025 reform laws

  • Nigeria Tax Act, 2025
  • Nigeria Tax Administration Act, 2025
  • Nigeria Revenue Service (Establishment) Act, 2025
  • Joint Revenue Board of Nigeria (Establishment) Act, 2025

Calculators currently covered

  • Personal income tax estimates
  • Salary/PAYE-style estimates
  • Self-employed, freelancer and sole-proprietor personal income estimates

Not yet fully covered

  • The company-tax comparison remains a view-only educational preview and is not yet persisted or professionally validated as a complete company tax computation.
  • Government filing, assessment, payment, withholding, VAT and state-specific administration workflows are not implemented.

Assumptions

  • The active personal-income engine uses the existing application rules without changing rates, bands or relief logic in this patch.
  • The current rule target begins 1 January 2026; individual circumstances and later official guidance may change an actual liability.
  • Inputs must be supported by the taxpayer’s records and reviewed where a professional engagement requires it.

Known limitations

  • The rule version is deliberately marked unvalidated pending qualified Nigerian tax-professional and legal review.
  • TaxPadi does not file returns, issue official assessments or confirm acceptance by a revenue authority.
  • Linking to official sources does not make TaxPadi an officially certified calculator.

Official Nigerian sources

These links are provided for source review only. TaxPadi summarizes the public framework and does not reproduce the Acts or claim official affiliation.

Tax Laws

Nigeria Revenue Service — Official tax-law source library.

Reviewed 2026-08-11

Change log

NG-PIT-2025-unvalidated-v1

2026-08-11 — Published the framework statement, source register, validation status and rule-version disclosures without changing calculation logic.