Taxation On Digital Assets Under The Nigeria Tax Act 2025
On 26 June 2025, the Nigeria Tax Act 2025 was signed into law, addressing the taxation of digital assets for the first time in a comprehensive legislative framework. This reform clarifies how profits from transactions in crypto assets, NFTs, and other digital property are now subject to tax.
The new law introduces provisions for Capital Gains Tax (CGT), Value Added Tax (VAT), and other taxes on digital asset transactions. It also establishes clear jurisdictional rules, ensuring that assets owned by Nigerian residents are taxable, regardless of their location. This signals a new era for Nigeria’s digital economy, bringing much-needed regulatory certainty.
To gain a full understanding of the new tax obligations and how they impact you, download our complete analysis below.
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