The implementation of Nigeria’s 2025 Tax Act, effective from January, has sparked a shift in the country’s business software market, creating a new sense of urgency around building preventive infrastructure rather than fixing problems after they arise.
The tax overhaul, which was signed into law on June 26, 2025, comprises four key pieces of legislation: the Nigeria Tax Act (NTA) 2025, Nigeria Tax Administration Act (NTAA) 2025, Nigeria Revenue Service (Establishment) Act (NRSEA) 2025, and Joint Revenue Board (Establishment) Act (JRBEA) 2025.
In November 2025, Taiwo Oyedele, Chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, announced that Nigeria had entered agreements with over 100 countries to collect data on remote workers for tax enforcement purposes.