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The year 2025 was a transformative year for Nigeria’s tax landscape. It was characterised by sweeping reforms, landmark judicial decisions, and significant policy initiatives.
The Federal Government, the Federal Inland Revenue Service (“FIRS”) and some State Governments spearheaded bold legislative, administrative and policy reforms, introducing new tax frameworks and enhancing compliance systems, including updates to the TaxPro-Max platform. These changes were complemented by judicial decisions, which deepened Nigeria’s tax jurisprudence and clarified ambiguities in tax laws.
This newsletter highlights the pivotal judicial decisions, legislative measures, and government policies of 2025 with the aim of providing insights into Nigeria’s evolving tax landscape and helping stakeholders navigate these changes and understand their broader implications.
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Should you have any questions regarding the information in this legal alert, please do not hesitate to contact Agbada S. Agbada, Emma Ndiyo, Godstime Ejide, Foluke Kazeem, Imadenobiejeh Adejumo or Oluwatosin Olajugba