One of the most significant modern provisions in the law concerns indirect transfers. Nigeria may tax gains where: 1. A […]
NIGERIA TAX ACT, 2025: When Nigeria Can Tax Foreign Transactions Read More »
Gifts Where an asset is disposed of by way of gift (without consideration), gains may not be chargeable in
NIGERIA TAX ACT, 2025 – Trusts, Gifts, and Special Asset Rules Read More »
Key Capital Gains Tax Exemptions Every Nigerian Should Know The law provides important exemptions. Shares in Nigerian Companies Gains are
Key Capital Gains Tax Exemptions Every Nigerian Should Know Read More »
Capital Gains Tax is not charged on total proceeds. It is charged on net gains. The computation formula is: Disposal
How Capital Gains Are Computed in Nigeria Read More »
In tax law, disposal does not only mean selling. A disposal occurs when value is derived from an asset through:
What Legally Counts as “Disposal” Under Nigerian Capital Gains Tax Law? Read More »
Most Nigerians associate tax strictly with salary (PAYE). However, one of the most misunderstood areas of taxation in Nigeria is
Capital Gains Tax in Nigeria: What Every Investor and Business Owner Must Understand Read More »
Personal income tax is calculated by adding all income earned in the year, including business profit, salary, investment income,
Nigeria Tax Act – 2025: How the Government Calculates Your Personal Tax Read More »
“It’s not about how much you earn; it’s about how much you keep after tax.” Many Nigerians focus on increasing
ASCERTAINMENT OF TOTAL INCOME OF AN INDIVIDUAL – NIGERIAN TAX ACT, 2025 Read More »
