Rule changed
NTA 2025 is in force: what changed on 1 January 2026
Rule changeTax reformNigeria
The Nigeria Tax Act 2025 is the 2026 filing year, not a rumour. PAYE bands moved. FIRS is now NRS. Small-company CIT tests are the argument. This post is news; the evergreen instructions live in the guides.
Written by Accounting Software Africa editorial Reviewed by Accounting Software Africa editorial
2 Sept 2026 Last updated 2 Sept 2026
Is this a substitute for the PAYE guide?
No. This post exists so the news keyword does not sit on the evergreen guide. Follow the links.
Guides
Tools
Sources
- NTA 2025 PDF Accessed on 2 Sept 2026