Historically, Nigeria’s tax-to-GDP ratio has lagged behind peers, recently rising from 10.8% to 13.5%, compared to South Africa’s 24.5% and the African average of 16%​

Nigeria’s 2025 Tax Bill marks a pivotal shift from a fragmented, inefficient system to a streamlined, digital-first tax regime.

For the first time, the law prioritises inclusivity—lifting millions of low-income earners and small businesses out of the tax net, while asking larger corporations and high earners to contribute more.

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