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.
The FIRS-to-NRS change
From 1 January 2026, the Federal Inland Revenue Service (FIRS) became the Nigeria Revenue Service (NRS). It’s the same core role — Nigeria’s federal tax authority — under a new name and an expanded, more autonomous mandate. The old firs.gov.ng now redirects to nrs.gov.ng.
The four Acts
The change came from four tax laws signed in 2025 and effective 1 January 2026: the Nigeria Tax Act, the Nigeria Tax Administration Act, the Nigeria Revenue Service (Establishment) Act (which created the NRS), and the Joint Revenue Board Act. See the 2026 tax reform.
What the NRS does
The NRS assesses and collects federal taxes — Company Income Tax, VAT, Withholding Tax, stamp duties and more — and administers the TIN system. A new Office of the Tax Ombud handles taxpayer complaints.
Federal vs state tax
The NRS handles federal taxes. Personal income tax (PAYE) for most individuals is still administered by the State Internal Revenue Service — see personal income tax.
The official portals
Use nrs.gov.ng (the authority) and taxpromax.gov.ng (filing). Avoid the old FIRS URL and any look-alike or sponsored links.
Tips
- Update bookmarks to nrs.gov.ng.
- Remember personal income tax = state, most other federal taxes = NRS.
- Confirm the latest on the official portal.
From FIRS to the Nigeria Revenue Service
Nigeria's federal tax authority is transitioning: under the 2025 tax-reform laws (effective 1 January 2026), the Federal Inland Revenue Service (FIRS) is being reconstituted as the Nigeria Revenue Service (NRS), with an expanded mandate and modernised, data-driven administration. You'll see the name NRS increasingly in place of FIRS, and its portal at nrs.gov.ng. Because this is a live transition, some references, forms and third-party guides may still say “FIRS” for a while — treat the two as the same institution mid-rename, and rely on official channels for the current position.
The four reform Acts
The reform rests on four Acts that together overhaul Nigeria's tax framework:
- Nigeria Tax Act (NTA) — consolidates the main tax laws (replacing the old CIT, PIT, VAT, CGT, stamp-duty and related Acts).
- Nigeria Tax Administration Act (NTAA) — harmonised rules for administration, filing and enforcement.
- Nigeria Revenue Service (Establishment) Act — repeals the FIRS Act and establishes the NRS.
- Joint Revenue Board (Establishment) Act — the former Joint Tax Board becomes the Joint Revenue Board, coordinating federal and state revenue.
What the NRS handles
The NRS administers Nigeria's federal taxes — Company Income Tax, VAT, Withholding Tax, the new Development Levy, and (for the self-employed and via employers' PAYE at state level) aspects of personal income tax. Its mandate has also been widened to include collecting certain non-tax revenues on behalf of other agencies. A practical note on the federal–state split: your company taxes and VAT are federal (NRS), while an individual's personal income tax is generally collected by your State Internal Revenue Service — the Joint Revenue Board exists to harmonise the two.
Frequently asked questions
Is FIRS now the NRS?
Yes — from 1 January 2026 the Federal Inland Revenue Service became the Nigeria Revenue Service (NRS), and firs.gov.ng redirects to nrs.gov.ng.
Why was FIRS renamed?
Under the 2025 tax reform Acts, which created a more autonomous national revenue agency (the NRS) and overhauled Nigeria’s tax laws, effective 1 January 2026.
What does the NRS do?
It assesses and collects federal taxes — CIT, VAT, WHT, stamp duties and more — and administers the TIN system.
Does the NRS collect personal income tax?
For most individuals, personal income tax (PAYE) is administered by the State Internal Revenue Service, not the NRS.
What is the official NRS website?
nrs.gov.ng, with tax filing on taxpromax.gov.ng — avoid the old FIRS URL and look-alike sites.
What is the Nigeria Revenue Service (NRS)?
Nigeria's federal tax authority — the reconstituted successor to the Federal Inland Revenue Service (FIRS) under the 2025 tax-reform laws effective 1 January 2026. It has an expanded mandate and modernised, data-driven administration, with its portal at nrs.gov.ng. Treat NRS and FIRS as the same institution mid-rename.
Is FIRS now called NRS?
Yes — under the reform, FIRS is being reconstituted as the Nigeria Revenue Service (NRS), effective 1 January 2026. Some references, forms and guides may still say 'FIRS' during the transition; they refer to the same institution.
What are the four tax reform Acts?
The Nigeria Tax Act (consolidates the main tax laws), the Nigeria Tax Administration Act (administration/filing/enforcement), the Nigeria Revenue Service (Establishment) Act (establishes the NRS, repealing the FIRS Act), and the Joint Revenue Board (Establishment) Act (former Joint Tax Board coordinating federal and state revenue).
What taxes does the NRS collect?
Federal taxes — Company Income Tax, VAT, Withholding Tax, the new Development Levy, and aspects of income tax — plus, under its widened mandate, certain non-tax revenues for other agencies. An individual's personal income tax is generally collected by the State Internal Revenue Service.
Who collects my personal income tax vs company tax?
Your company taxes and VAT are federal (NRS), while an individual's personal income tax is generally collected by your State Internal Revenue Service. The Joint Revenue Board exists to harmonise the federal and state systems.
Related tax guides
2026 tax reform · Get a TIN · TaxProMax · All tax guides · Company Income Tax · VAT
Reviewed: 22 Sept 2026 · Author: Belmadeng Editorial. Independent guide, not affiliated with the FIRS/NRS, and not tax advice. Tax rates, thresholds and rules change — always confirm on the official NRS channels or with a tax professional.