01
Taxation
Tax advice and compliance for the new Nigerian tax regime
Overview
About this service
We provide specialist Tax, Corporate and Commercial Advisory, Regulatory and Transactional Services to resident and non-resident companies doing business in Nigeria, West Africa and globally.
Nigeria’s tax landscape changed fundamentally on 1 January 2026, when the Nigeria Tax Act 2025 and its companion laws took effect. New personal income tax bands, a 4% development levy, a minimum effective tax rate for large companies and mandatory e-invoicing all change how businesses plan, comply and report.
Our team of skilled professional tax advisors brings a working knowledge of the tax regime and the complexities of the various industries. We help clients meet their obligations accurately and on time, and proactively resolve tax-related issues before they become disputes.
What we do
How we help with taxation
Corporate income tax
Computations, returns and provisions, including the development levy and the 15% minimum effective tax rate where it applies.
Personal income tax & PAYE
Payroll tax set-up for the 2026 bands, rent relief documentation, annual employer returns and individual filings.
VAT & withholding tax
Monthly VAT returns, input VAT recovery on services and assets, withholding tax deductions and e-invoicing readiness.
Tax disputes & objections
Responding to assessments, filing objections within the 30-day window, and representation before the tax authorities.
Transactional tax
Tax structuring and due diligence for acquisitions, disposals, restructurings and capital gains, including indirect transfers.
Non-resident & cross-border
Advice for non-resident companies on permanent establishment, withholding and compliance when doing business in Nigeria.
Who it’s for
Built for
- Companies of every size
- Non-resident businesses operating in Nigeria
- Employers running payroll
- High-net-worth individuals
Our approach
How we work
Step 1
Understand
We start by understanding your business, goals and obligations.
Step 2
Plan
We agree a clear scope, timeline and a single point of contact.
Step 3
Deliver
Our team executes with promptness and accuracy, keeping you informed.
Step 4
Support
We stay with you as rules change, proactively flagging what matters next.
Related insights
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02 — Audit and Assurance
Talk to us about taxation
Pick a time that suits you and speak directly with our Managing Partner.