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VOL. 8, ISSUE 1 (2026)
An appraisal of the key changes in personal income tax under the Nigerian tax reform laws, 2025
Authors
Dr. Y S Uthman
Abstract
This article appraised
the key changes in Personal Income Tax (PIT) under the recent 2025 tax reforms
laws in Nigeria. The objective of the study was to analyse the new legal regime
for the taxation of persons in Nigeria. Key findings from research revealed
that the reforms introduced a progressive tax rate, broaden tax base to include
digital assets and clearly defined residency rules. It was also found that
consolidated reliefs allowance has been replaced with rent relief allowance.
Despites these ambitious reforms, it was observed that without corresponding
state and local government tax reforms, the problem of taxation in Nigeria is
only half-solved. It was therefore recommended that state governments should
harmonise their tax systems to consolidate their multiple taxes and levies.
Furthermore, it was recommended that tax authorities should invest in tax payer
education, build staff capacity and whilst calling on all governments to
enhance digital infrastructure to ensure effective implementation of the reform
regime. It was concluded that the tax reforms provide a modernised, equitable
and administratively efficient framework for PIT in Nigeria.
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Pages:87-94
How to cite this article:
Dr. Y S Uthman "An appraisal of the key changes in personal income tax under the Nigerian tax reform laws, 2025". International Journal of Law, Policy and Social Review, Vol 8, Issue 1, 2026, Pages 87-94
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