
VAT in Nigeria 2026: a small-business guide to the 7.5% rate and new input-VAT recovery
VAT Nigeria 2026 for SMEs — the 7.5% rate, the ₦25m registration threshold, new input-VAT recovery on services and assets, filing by the 21st, and penalties.
Practical guides on payroll, HR and accounting for African SMEs — PAYE, NHF, NSITF, leave, hiring and the rest.

VAT Nigeria 2026 for SMEs — the 7.5% rate, the ₦25m registration threshold, new input-VAT recovery on services and assets, filing by the 21st, and penalties.

How to terminate an employee in Nigeria lawfully — Labour Act notice periods by length of service, final entitlements, redundancy, documentation, and dismissal.

PAYE in Nigeria is remitted to the state, not the federal NRS. A guide to state PAYE remittance — LIRS and other state IRS, deadlines, annual returns, and multi-state staff.

The small company tax exemption in Nigeria under NTA 2025 frees firms with turnover ≤ ₦50M and fixed assets ≤ ₦250M from CIT, CGT and the Development Levy.

How Nigerian employers should treat salary advances and staff loans — accounting as receivables, lawful payroll recovery, tax treatment, and a clear policy.

Rent Relief under NTA 2025 lets Nigerian employees deduct up to ₦500,000 from taxable pay. Here is the formula, the declaration rule, and a worked PAYE saving.

A step-by-step guide to registering as an employer for PAYE in Nigeria — getting a TIN, registering with your state IRS, and the pension, NSITF and ITF sign-ups.

A step-by-step onboarding checklist for Nigerian employers — documents to collect, statutory registrations (pension, NSITF, PAYE), the contract, and the first week.

What a compliant Nigerian payslip must show in 2026 — earnings, PAYE, pension, NHF and NSITF deductions, and net pay — plus record-keeping duties for employers.

A step-by-step month-end close checklist for Nigerian small businesses — reconcile bank, post payroll journals, review VAT and WHT, and hit statutory deadlines.

Maternity leave in Nigeria under the Labour Act, how Lagos and the public service differ, the state of paternity leave, and how to build a fair company policy.

Nigerian employers must maintain group life insurance of at least 3x each employee's annual pay under the Pension Reform Act 2014. What it costs and how to comply.

FIRS is now the NRS — the Nigeria Revenue Service. Here is what the FIRS NRS rebrand under the 2025 tax reforms means for your TIN, filings, and 2026 compliance.

What a legally compliant employment contract in Nigeria must contain under the Labour Act — mandatory terms, contract types, probation and notice, plus a checklist.

How directors are taxed in Nigeria — executive directors under PAYE, non-executive directors' fees at 10% withholding tax. The distinction, the treatment, and worked examples.

The Consolidated Relief Allowance is abolished under NTA 2025. See how the new ₦800,000 tax-free band and rent relief change Nigerian take-home pay in 2026.

A practical guide to building a chart of accounts for a Nigerian SME — the five sections, a numbering system, and a ready-to-use sample with statutory accounts.

Profit doesn't pay salaries — cash does. Seven practical cash-flow habits for Nigerian small businesses, from rolling forecasts to ring-fencing PAYE and VAT.

Capital gains tax in Nigeria changed under NTA 2025: companies now pay the 30% CIT rate (up from 10%), individuals pay progressive rates, and digital assets are caught.

A plain-English bookkeeping guide for Nigerian small businesses — the five account types, cash vs accrual, and the records the NRS expects you to keep.

A step-by-step payroll year-end reconciliation checklist covering statutory remittances, GL matching, and annual filings for employers across Africa.

NRS Merchant Buyer Solution e-invoicing is rolling out to mid-size Nigerian businesses from July 2026. Here's the timeline, penalties, and what to do now.

NTA 2025 makes gratuity taxable by default in Nigeria — but pension-linked retirement benefits and severance up to ₦50m stay exempt. Here's how to tell which applies.

How to pay expatriate staff in Nigeria: expatriate quota, CERPAC, the Expatriate Employment Levy, PAYE residency rules and pension in one guide.

How 13th-month pay and year-end bonuses are taxed in Nigeria under PAYE and the NTA 2025 — contractual vs statutory, marginal rates, and a full worked example.

PAYE and pension penalties, audit exposure, and lost staff trust — the true price of payroll mistakes in Nigeria under the NTA 2025, and how to avoid them.

Pension remittance in Nigeria explained: the 7-working-day PenCom deadline, the 8%+10% split, penalties for late remittance, and a full worked example for 2026.

On 1 January 2026 the Nigeria Tax Act 2025 rewrote PAYE — new brackets, no CRA, rent relief, voluntary NHF. Every payroll tool built on the old rules was wrong the next morning. A founder's take on why payroll software must be built for change.

Every statutory payroll deadline a Nigerian employer must hit in 2026 — PAYE, pension, NHF, NSITF, ITF and annual returns — in one clear, cited calendar.

A step-by-step guide to running your first Nigerian payroll under NTA 2025: register for PAYE, set up pension, structure salary, compute tax and remit.

How to classify an employee vs independent contractor in Nigeria in 2026 — PAYE vs withholding tax, pension duties, the tests that matter, and misclassification risk.

Essential guide to probation period Nigeria under Labour Act § 11. NICN rulings, contract clauses, Federal Ministry 2024 guidelines for HR compliance.

Compare Workpay alternatives for payroll & HR in East Africa. Discover pricing, features, and why SMEs switch to AnooreHR for NTA 2025 compliance in 2026.

Navigate Nigeria overtime pay rules under the Labour Act 2004. Learn statutory minimums, calculation methods, and compliance best practices for pan-African HR teams.

Master Nigeria CIT Development Levy NTA 2025 framework. Learn consolidated tax rates, exemptions, and compliance strategies for 2026 across pan-Africa.

Ready to hire first employee Nigeria 2026? This step-by-step guide covers NTA 2025 employer registration, PAYE, and payroll compliance for SMEs.

A 2026 guide to Nigerian withholding tax on vendor payments — NTA 2025 rates, how to compute the deduction, remittance deadlines, and WHT credit certificates.

How to calculate severance, redundancy, and gratuity for Nigerian employees in 2026 — NTA 2025 raises the tax-free cap to ₦50m and reshapes the exit math.

Annual leave, sick leave, maternity, and paternity in Nigeria — what the Labour Act requires, what NICN rulings extend, and where policy fills the gap.

Running payroll across two or more Nigerian companies under NTA 2025: Development Levy, small-company test, intercompany allocations, and 5 audit traps.

How Nigerian SMEs migrate from Excel payroll to compliant software — data prep, parallel run, NTA 2025 cutover, and what to do on day one of the new system.

Gusto is brilliant US payroll software but does not operate in Africa. Here's why, what workarounds break, and what to use for African payroll in 2026.

A 2026 guide to Nigerian pension — PRA 2014 rates, pensionable components, PenCom remittance deadlines, penalties, and how NTA 2025 interacts with it.

An honest buyer's guide to Nigerian payroll software in 2026 — which tools are actually NTA 2025 ready, what each costs, and which fits your size.

A 2026 guide to NSITF and ITF for Nigerian employers — rates, bases, thresholds, remittance deadlines, and why NTA 2025 did not touch either levy.

From 1 January 2026, the National Housing Fund is voluntary for private-sector Nigerian employees. What that means for payroll, opt-out mechanics, and FMBN mortgage eligibility.

Step-by-step PAYE walkthrough under the Nigeria Tax Act 2025 — new brackets, rent relief, tax-free threshold, and what changed from the Finance Act 2020.
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