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PAYE, VAT, WHT, pensions and e-invoicing under the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025. Every article cites its sources and shows when it was last reviewed.
Six years after the year of assessment is the tax floor under the Nigeria Tax Administration Act 2025. Payroll, personal data and the evidence behind every payment add their own rules. What to keep, how long, and how to find it again.
The Nigeria Tax Act 2025 changed PAYE from January 2026: a tax-free first ₦800,000, six new bands, rent relief in place of CRA. Here's how the calculation works, with a full worked example.
PAYE and pension get the attention. NHF, NSITF and ITF are the three smaller statutory items that sit beside them: who pays each one, how it's worked out, where it goes, and what is still unclear.
The NRS e-invoicing system clears invoices before they reach your customer, and it is reaching businesses by size. What it is, who it covers and when, and what it changes about your VAT return.
18% of monthly emoluments, split 10% employer and 8% employee, remitted within seven working days of payday. What counts as pensionable pay, who has to contribute, and what late remittance costs.
PAYE, pension, NHF, NSITF, VAT, WHT and ITF each have their own destination, deadline and evidence. One calendar, one owner per line, and a weekend rule, so nothing is paid late because nobody was watching the date.
VAT stays at 7.5% under the Nigeria Tax Act 2025, but input VAT on services and fixed assets is now recoverable and the NRS runs the returns. What to charge, what to claim, when to file and what to keep.
Your customer pays ₦1,025,000 on a ₦1,075,000 invoice and calls it settled. Often, they're right. How WHT works under the 2024 regulations, which rates apply, and how to keep the credit you're owed.
