Nigeria: Discontinuation of issuance of tax exemption certificates

Part of transition to new incentive framework enacted under Nigeria Tax Act 2025

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August 11, 2025

The Federal Inland Revenue Service (FIRS) on July 29, 2025, announced the discontinuation of the issuance of tax exemption certificates (TECs) to taxpayers, specifically pioneer status incentive (PSI) companies, non-government organization (NGO)s, and free zone entities (FZEs).

However, the discontinuation of TECs does not revoke or invalidate validly granted tax holidays to PSI companies or tax exemption claims by NGOs and FZEs. The change is part of the transition to the new incentive framework enacted under the Nigeria Tax Act 2025, effective January 1, 2026.

Read an August 2025 report prepared by the KPMG member firm in Nigeria

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