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WHAT'S CHANGINGNGNigeriaTax & Income

Tax & Income in Nigeria: what's changing

Regulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.

Last detection: 28 September 2026

Detected on 28 September 2026Securities & Exchange Commission — sec.gov.ng

Investments and Securities Bill (ISB) 2025 assented to by President Ahmed Bola Tinubu GCFR

What changes: President Ahmed Bola Tinubu GCFR has assented to the Investments and Securities Bill (ISB) 2025. This bill repeals the Investments and Securities Act No. 29 of 2007. This is a significant development for capital market regulation in Nigeria.

Detected on 21 September 2026Federal Republic of Nigeria Official Gazette — nass.gov.ng

Nigeria Tax Administration Act, 2025

What changes: The Nigeria Tax Administration Act, 2025, establishes the objective and jurisdiction of tax authorities, outlines registration procedures including the issuance and use of taxpayer identification, and details requirements for returns, assessment, and payments. It specifically includes provisions for Income Tax Returns for Companies.

Detected on 21 September 2026SEC Nigeria — sec.gov.ng

Investments and Securities Bill (ISB) 2025

What changes: The Investments and Securities Bill (ISB) 2025 has been assented to by President Ahmed Bola Tinubu GCFR. This bill repeals the Investments and Securities Act No. 29 of 2007, aiming to boost capital market regulation in Nigeria.

Detected on 21 September 2026Securities and Exchange Commission Nigeria — sec.gov.ng

Guidelines on Revised Minimum Capital for Regulated Entities

What changes: These Guidelines, issued by the Securities and Exchange Commission pursuant to the Investments and Securities Act, 2025, prescribe revised capital requirements for regulated capital market operators. Existing operators must comply by June 30, 2027, while new registrations will require compliance from January 1, 2026.

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Titles and summaries are shown in the language of the official source, or in English when that language is not available.