Insights

Research papers, business insights and policy analysis from Credence Firm on tax, finance, development and the Nigerian economy.

Business InsightTax27 October 2026

What Nigeria’s New Tax Laws Mean for SMEs in 2026

Nigeria’s 2026 tax reforms cut the tax bill to zero for most small businesses, but only for those that can prove they qualify. A practical guide to company tax, VAT, personal income tax, capital allowances, transfer pricing and the specialised taxes.

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