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Nigeria’s company and tax law, section by section

Read the words of CAMA 2020 and the Nigeria Tax Act 2025 as gazetted, then read what each one means in plain English. Every section has its own page.

Start with CAMA 2020Read the Tax Act

Word for word from the Official Gazette.

Choose an Act

Search by section number on each Act page, or browse by Part and Chapter.

CAMA 2020

870 sections, 15 Schedules and plain-English guidesRead CAMA 2020

Nigeria Tax Act 2025

In force since 1 January 2026. 202 sections, 14 Schedules and 7 plain-English guides.Read the Act

Tax guides

Plain-English guides to the main taxes, each with the sections quoted word for word.

Company income tax

30% rate, 0% for small companies, the 15% floor, deductions and filing.

Personal income tax

Rate bands, reliefs, rent relief and what is exempt.

Value added tax

7.5% rate, zero-rated and exempt supplies, input VAT.

Withholding tax

Rates, when it is final and how to remit it.

Stamp duty

Main rates, who pays, the 30-day rule and exemptions.

Development levy

The 4% levy on company profits and how it is shared.

Fossil fuel surcharge

The 5% surcharge, its start rule and what is exempt.

General information, not legal or tax advice. Check the Official Gazette for the authoritative text.