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Nigeria × Tax & International Structuring
Tax & International Structuring in Nigeria
Tax and structuring for businesses, investments and deals that cross borders. In Nigeria, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Tax & International Structuring professional in Nigeria for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Nigeria at a glanceAfrica
Lagos · Tuesday 3 November
21:00
Local time
- Currency
- NGN
- Working week
- Monday – Friday
- Dialling code
- +234
- Region
- Africa
What the rules say in Nigeria
Tax & International Structuring, the essentials
From the Nigeria market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source38 checked against an official source0 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
Every taxable person must register with the relevant tax authority and obtain a Taxpayer Identification number (Tax ID), which is also a condition for contracts with government ministries, departments and agencies.
Nigeria Revenue Service (NRS) · checked 2026-10-19Under the Nigeria Tax Act 2025, companies income tax is 30 percent, while small companies (turnover of N100 million or less and assets of N250 million or less) are taxed at 0 percent.
Small companies are also exempt from capital gains tax and the development levy but must still file returns with the NRS.Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19A development levy of 4 percent of assessable profit applies to companies subject to the Nigeria Tax Act, other than small companies and non-resident companies.
Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19A 15 percent minimum effective tax rate applies to multinational groups with global turnover of EUR 750 million or more and to local groups with turnover of N50 billion or more, with a top-up tax where the rate falls below 15 percent.
Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19VAT is charged at a standard rate of 7.5 percent, with zero rating for items including non-oil exports, basic food, medical products and services, educational materials and residential electricity.
Nigeria Tax Act 2025, sections 144-151 and First Schedule.Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19A company in business for more than 18 months must file its self-assessment return within six months after the end of its accounting year.
New companies file within 18 months of incorporation or six months after the first accounting period, whichever is earlier.Nigeria Revenue Service (NRS) · checked 2026-10-19Transactions between connected persons are treated as artificial or fictitious, and may be adjusted by the tax authority, if they are not made on arm's-length terms.
Connected persons as defined in section 191 of the Nigeria Tax Act 2025; guidelines or regulations may be issued.Nigeria Revenue Service (NRS) · checked 2026-10-19Taxes on resident individuals are administered by the relevant State or Federal Capital Territory tax authority, while the Nigeria Revenue Service administers companies' taxes and VAT.
Relevant to employee income tax withholding; which state applies was not confirmed.Nigeria Revenue Service (NRS) · checked 2026-10-19
Read the full guide: Tax, accounting and reporting · Licensing, incentives and sector rules · M&A, competition and restructuring
Scope
What the service covers here
- 01Review the proposed cross-border structure
- 02Identify direct and indirect tax exposures
- 03Consider withholding, treaty and transfer-pricing issues
- 04Coordinate implementation across the relevant jurisdictions
Key questions
What we will work through with you
- What needs to be decided before tax & international structuring work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Nigeria
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Cases
What clients bring to Tax & International Structuring
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Nigeria.
Urgent We've received a tax notice from another country. Do we have to pay?Tax assessments, disputes & managementUrgent We sell online to customers abroad. Do we have to register for their VAT or GST?Tax assessments, disputes & managementUrgent Tax was deducted abroad and again at home. Can we get it back?Payments, FX, digital assets & treasuryUrgent The tax authority wants our transfer pricing documentation. We don't have any.International tax planning & transfer pricingWhat tax filings do we have to make in each country, and when?Tax assessments, disputes & managementHow should we price and invoice customers abroad so we actually get paid?Contracts, commercial disputes & collectionsAt what point do our sales abroad mean we need a local company?International tax planning & transfer pricingShould we reorganise how our regional business is run?International tax planning & transfer pricingCan we centralise finance, HR or IT in one country?International tax planning & transfer pricingHow do we move cash between our companies in different countries?Payments, FX, digital assets & treasury
WONE Global Intelligence
Ask about tax & international structuring in Nigeria
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
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