Written by Similoluwa Daramola and Oluwayiopese Oluwatomi.
It is no longer news that the Nigeria tax landscape is taking a new outlook. The enactment of the Nigeria Tax Act, 2025 along three other laws – The Joint Revenue Board (Establishment) Act, The Nigeria Tax Administration Act and The Nigerian Revenue Service (Establishment) Act on the 26th day of June, 2025 marked a watershed in the tax landscape. The Nigeria Tax Act is scheduled to take effect from the 1st of January, 2026 and would affect employees particularly as it relates to Personal Income Tax. This article highlights the projected impacts this Act will have on employment and parties to an employment contract generally.
Read the article or download the carousel
