The Nigerian tax landscape will change from 1 January 2026 when four new landmark tax statutes namely: the Nigeria Tax Act, Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act, and the Joint Revenue Board (Establishment) Act become effective. These laws overhaul the extant tax legal framework and introduce reforms with pervasive implications for businesses, investors, and stakeholders. In this article, we explore the effect of these changes on mergers, acquisitions, and private equity transactions.
