Insights

Briefings for boards and finance leads.

Name: AIS Professional Services
Telephone: +2347044222422

Nigerian tax, reporting and the rules that actually apply — written so a director can read them. Not a newsletter. Not advice until there is a letter of engagement.

September 2026 · 12 minute briefing

Nigeria’s 2025 tax acts, in force from 1 January 2026

NRS replaced FIRS. Company tax is 30% plus a 4% Development Levy for firms that are not small companies. Professional services are out of the 0% CIT rate. A briefing for boards — not a substitute for the file.
Read the briefing

Next step

How can we be of service?

Send a note, call the desk, or start on WhatsApp. We are in the office Mon–Fri 09:00–17:00.

Write to us WhatsApp

Briefings for boards and finance leads.

Nigeria’s 2025 tax acts, in force from 1 January 2026

How can we be of service?