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FIRS / Nigeria Revenue Service (NRS) Tax Guide 2026

Everything you need on federal tax in Nigeria — the FIRS-to-NRS change, how to get and verify a TIN, using TaxProMax, VAT, Company Income Tax, tax clearance, and the sweeping 2026 tax reform. Clear, current and independent.

By Belmadeng Editorial · Updated 22 Sept 2026

Please note

Belmadeng is an independent study platform and is not affiliated with the FIRS / Nigeria Revenue Service (NRS). This is general information, not tax or legal advice — for your situation consult a qualified tax professional. From 1 January 2026 the Federal Inland Revenue Service (FIRS) became the Nigeria Revenue Service (NRS); use only the official portals (nrs.gov.ng and taxpromax.gov.ng), and confirm current rates and rules there.

FIRS / NRS at a glance

Who they areNigeria’s federal tax authority — FIRS, now the NRS (from 1 Jan 2026)
Portalsnrs.gov.ng · file at taxpromax.gov.ng
Federal taxesCIT, VAT, WHT, stamp duties (personal income tax/PAYE = State IRS)
TINMandatory; your NIN is your individual Tax ID
Key ratesVAT 7.5% · CIT 25% (small companies exempt)

How federal tax works now

The old FIRS is now the Nigeria Revenue Service (NRS) under the 2026 tax reform. You need a TIN (your NIN, for individuals), you file on TaxProMax, and the main federal taxes are VAT and Company Income Tax. Small businesses get big exemptions under the new law.

Browse the guides

Start here

The main taxes

Compliance & you

Registering a business? See our CAC guide (a company gets a TIN at registration). For your identity numbers, see NIN and BVN.

Frequently asked questions

Is FIRS now the Nigeria Revenue Service?
Yes — from 1 January 2026, under the 2025 Tax Reform Acts, the Federal Inland Revenue Service (FIRS) became the Nigeria Revenue Service (NRS). The old firs.gov.ng now redirects to nrs.gov.ng.
What taxes does the NRS collect?
Federal taxes — Company Income Tax (CIT), Value Added Tax (VAT), Withholding Tax (WHT), stamp duties and others. Personal income tax (PAYE) for most individuals is administered by the State Internal Revenue Service, not the NRS.
Is my NIN my Tax ID?
Under the new law, an individual’s NIN now serves as their Tax Identification Number (TIN), and a valid TIN is mandatory for financial transactions.
Is Belmadeng affiliated with the FIRS/NRS?
No — Belmadeng is an independent study platform, and this is general information, not tax advice. Use only official NRS channels and consult a professional for your situation.

Independent guide, not affiliated with the FIRS/NRS, and not tax advice. Rates and rules change — always confirm on the official NRS channels or with a professional.