Income tax shall be determined in accordance with the provisions of this Act, and imposed on the –
(a)profits or gains of any company or enterprise ;
(b)income of any individual or family ; and
(c)income arising, accruing or due to a trustee, or an estate.
Cite as: Nigeria Tax Act 2025, section 3
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Source: Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Lagos, 26 June 2025. General information, not legal advice.