Guides

Plain-language explainers on Nigeria tax, grounded in TaxLane's own calculators.

Nigeria Tax Quiz

Test your knowledge across PAYE, VAT, CIT, and more — 25 questions, instant feedback, no signup.

What changed in Nigeria's 2025 Tax Act

The new PAYE bands vs. the old regime they replaced, in plain language.

3 min read

PAYE vs. Presumptive Tax: which applies to you

Employed or freelance/informal-sector — which tax regime applies, and why.

3 min read

Do freelancers and informal-sector earners pay tax in Nigeria?

How much you owe as a freelancer or informal-sector earner, and the annual filing obligation that comes with it.

3 min read

Where and how to file your annual return

The NRS vs. State IRS split, and how to find your state's filing portal in TaxLane.

2 min read

VAT for small businesses: when do you need to register and charge it

Nigeria's VAT rate, how to calculate and itemize it, and when to file it.

3 min read

Does my company owe Companies Income Tax?

Small-company eligibility for 0% CIT, filing at ₦0 owed, and the standard rate if you don't qualify.

3 min read

Withholding tax: what it is and who actually pays it

What gets withheld from your invoices, at what rate, and why it isn't an extra cost.

3 min read

Capital Gains Tax: what's taxed, what's exempt

How CGT differs for individuals vs. companies, and the property and share-disposal exemptions that apply.

3 min read

Stamp duty on tenancy agreements and business documents

Which agreements attract stamp duty, the tenancy exemption ceiling, and rates for other instrument types.

3 min read

What a hire actually costs: employer cost of employment in Nigeria

Pension, NHIS, NSITF, and ITF employer contributions on top of gross pay, and which ones are compulsory.

3 min read

Moving abroad? What "Japa" means for your Nigerian tax obligations

Relocating doesn't automatically end your Nigerian tax residency — the six-factor test that decides it, and what you still owe either way.

4 min read

Do You Need a Tax Identification Number (TIN)? Nigeria's Mandatory 2026 Registration Rules

Who must register, why the ₦800,000 exempt threshold doesn't excuse you from it, and the contract-eligibility penalty for businesses.

3 min read

What Is a Tax Clearance Certificate (TCC) and Do You Need One?

Who issues it, the six transactions that actually require one, and why it isn't the same thing as a TIN.

3 min read

NRS E-Invoicing in Nigeria: What It Is and Who It Affects

The phased NRS rollout by business size, and why most small businesses aren’t in scope yet.

3 min read

VAT-exempt and zero-rated items in Nigeria: the full list

Basic food, medicine, education, exports, and the other categories charged 0% VAT under NTA 2025 §§186-187.

4 min read

VAT on services you buy from abroad: what Nigerian businesses must self-account for

Bought AWS, Zoom, or Google Ads and weren’t charged Nigerian VAT? Here’s when you owe it yourself, under NTA 2025 §151.

3 min read

How rental income is taxed for landlords in Nigeria

Rent relief is a tenant benefit — a landlord's rental income is taxable on its own, at the same PIT bands PAYE uses, with a worked example.

4 min read

Nigeria's Office of the Tax Ombud: How to File a Tax Complaint

A free, independent complaints channel for unfair treatment or delay — the two preconditions before you file, and what to expect after.

3 min read