
The Digest:
Nigeria's new tax laws that took effect on January 1, 2026, represent a major fiscal overhaul designed to simplify and broaden the revenue base, but their implementation has been clouded by significant misinformation and public panic that requires urgent clarification.
Key Points:
- The new laws consolidate over 70 taxes into a unified system run by the Nigeria Revenue Service (NRS).
- A key aim is to increase non-oil revenue and fund development without overburdening the poor.
- Misinformation, such as "all bank transfers are taxed," has caused unnecessary public alarm.
- The Personal Income Tax is progressive: no tax on annual income below ₦800,000.
- Not all bank inflows are taxed; only unexplained sums count as income after exemptions.
- A Tax Identification Number (TIN) is now mandatory for new financial accounts, but accounts are not confiscated.
- Small firms with a turnover under ₦100 million are exempt from Companies Income Tax.
Sources: Punch, Tribune