Nigeria Clarifies Tax Exemptions, Boosting Business Certainty
The Chartered Institute of Taxation of Nigeria (CITN) has demystified the nation's presumptive tax regime, outlining which entities are exempt. This crucial clarity empowers businesses and individuals, ensuring fairer taxation and fostering a more predictable economic landscape across Nigeria. Understanding these regulations is key for local and international investors alike.

THE Chartered Institute of Taxation of Nigeria (CITN) has clarified the categories of persons and businesses exempt from the country’s presumptive tax regime, offering guidance to taxpayers under the Nigeria Presumptive Tax Regulations, 2026. In tax education materials shared on
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