Blog

As Nigeria continues to position itself as a major investment destination in Africa, the concept of taxation nexus—particularly for Non-Resident Companies (NRCs), has become increasingly important. At the center of this discussion is the evolving framework often referred to as the Nigerian Revenue System (NRS), which defines how both resident

Introduction: A Structural Reset, Not Just a Tax Change  Nigeria has entered a new fiscal era. With the signing of the Tax Reform Acts in June 2025 and full implementation beginning January 1, 2026, the government has introduced one of the most comprehensive overhauls of the country’s tax system in