Nigeria’s sweeping new tax framework, scheduled to take effect in January 2026, is triggering significant debate over how far government agencies should be allowed to go in collecting and analysing citizens’ personal financial information.
Although the reforms aim to boost revenue and expand the tax net, the most contentious issue emerging from public discourse is the extent of digital surveillance the government may deploy to track the income of remote workers and Nigerians with foreign assets.
The tax overhaul, signed into law on June 26, 2025, spans four major legislations: 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.