January 13, 2026
The new Nigeria Tax Act 2025 represents a meaningful shift toward an SME-supportive tax system. Instead of penalising small businesses for existing, the law creates space for them to grow, stabilise, and eventually contribute more sustainably to the economy.
The threshold for small companies is generally set within the ₦50–₦100 million turnover range, depending on the nature and structure of the business.








