Corporate Income Tax in Nigeria (2026)
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Corporate income tax generally applies to profits of companies and certain entities incorporated or operating in Nigeria. Administration sits with the Nigeria Revenue Service (NRS) for federal company taxes. Rates, incentives, and filing formats evolve—verify on nrs.gov.ng and in statute; we summarize orientation only.
Who files CIT?
Registered companies and prescribed entities file CIT returns and pay tax on taxable profits after allowable deductions. Groups, NGOs with taxable activities, and special sectors may have extra rules.
Relationship to other taxes
VAT, WHT, and payroll taxes are separate obligations. See VAT basics, Withholding tax overview, and Employer obligations.
Practical next steps
Follow How to file a business tax return and NRS filing basics. For law context, open Nigerian Tax Act 2025.