Nigerian Business & Tax Guides
Authoritative, practical guides for Nigerian small business owners — covering invoicing, NRS/LIRS taxes, CAC compliance, payroll, inventory, and legal protection. Written and reviewed by Nigerian professionals.
Complete Guide to Invoicing in Nigeria
Learn Nigerian VAT invoice requirements, NRS/LIRS compliance rules, payment terms, withholding tax obligations, and how to recover unpaid invoices.
NRS/LIRS VAT Guide for Nigerian Businesses
Understand Nigeria's 7.5% VAT rate, the ₦25M registration threshold under NTA 2025, monthly filing deadlines, exempt goods, and penalty rules.
CAC Business Registration Guide for Nigeria
A step-by-step walkthrough for registering your business with the Corporate Affairs Commission, including costs, documents, and choosing the right structure.
PAYE Tax Guide for Nigerian Employers
Master Nigeria's progressive PAYE tax bands, state IRS registration, the 10th-of-month remittance deadline, pension contributions, and late-payment penalties.
Expense Tracking Guide for Nigerian SMEs
Find out which costs are tax-deductible, how long to keep receipts under NRS rules, how to recover input VAT, and how to produce reports for investors and auditors.
Debt Collection Guide for Nigerian Businesses
Recover unpaid invoices using demand letters, small claims court (up to ₦5M), credit bureau reporting, and protective contract terms that prevent bad debt.
How to Run Monthly Payroll in Nigeria (2025)
PAYE progressive tax bands, pension (8% employee / 10% employer), NHF (2.5%), NSITF (1% levy), step-by-step monthly payroll process, and all statutory remittance deadlines.
Bookkeeping for Nigerian Small Businesses
Single-entry vs double-entry, chart of accounts for Nigerian SMEs, how to record VAT, cash vs accrual accounting, and which records NRS requires you to keep for 6 years.
NAFDAC Registration Guide for Nigerian Businesses
Step-by-step NAFDAC product registration for food, pharma, and cosmetics businesses — documents required, registration fees, typical timelines, renewal, and import registration.
CAC Annual Returns: CAMA 2020 Guide
How to file annual returns with the CAC under CAMA 2020 — business name and company deadlines, small company audit exemption, beneficial ownership, and the online portal process.
Nigerian Labour Act Guide for Employers
Employment contracts, ₦70,000 minimum wage (2024), leave entitlements (annual, maternity), termination notice periods, wrongful dismissal risks, and employee rights under Nigerian law.
Inventory Management Guide for Nigerian Businesses
How to track stock across locations, manage variants and pricing tiers, handle restocks and damage write-offs, and maintain accurate inventory records for tax and audit purposes.
Company Income Tax (CIT) Guide for Nigerian Companies
CIT rates (0% / 20% / 30%) under the NTA 2025, the ₦25M small company exemption, 6-month filing deadline, Tax Clearance Certificate, allowable deductions, and how CIT differs from PAYE.
Capital Gains Tax (CGT) Guide for Property & Asset Sales
The 10% CGT rate under the CGTA and what changed under NTA 2025, chargeable assets (property, shares, crypto), exempt gains (main home, FGN bonds), rollover relief, and filing with NRS.
Withholding Tax (WHT) Rates & Remittance Guide
WHT rates by payment type (services 5%, rent 10%, dividends 10%, construction 2%) under the 2024 Withholding Regulations, the 21st-of-month remittance deadline, WHT credit notes, offsetting against CIT/PIT, and small supplier exemptions.