Tax Reform and the Power Sector

Nigeria recently introduced four key tax reform Acts (The Acts) which are scheduled to come into effect on 1 January 2026. They have led to several conversations across various sectors with the focus on its potential impact on businesses.

The Power sector in Nigeria has been challenged over the years with several initiatives introduced to kickstart growth with varying impact. Players in the sector are therefore keen to understand how the Acts will impact them and whether it may finally be one of the silver bullets that leads to genuine growth in the sector.

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