New tax laws to take effect January 2026, says Zacch Adedeji

By Kunle Sanni –

The Executive Chairman of the National Revenue Service (NRS), Zacch Adedeji, has announced that Nigeria’s newly signed tax reform laws will officially come into effect on January 1, 2026.

Speaking to State House correspondents on Thursday, Adedeji explained that the delayed implementation is intended to provide ample time for planning, public education, and alignment with the government’s fiscal calendar.

“In line with global best practices, major tax changes require time for stakeholders, operators, and regulators to adapt. With the support of the National Assembly and the approval of Mr. President, the effective date has been set for January 1, 2026, by the grace of God,” he said.

Adedeji noted that beginning the reforms at the start of a new fiscal year is critical for seamless application, avoiding the disruption that could occur with a mid-year rollout.

“This kind of reform is best implemented at the beginning of the year to ensure clarity and consistency in enforcement. That’s why we’ve chosen January 1, 2026, as the starting point,” he stated.

He added that the lead time will allow the administration to embark on a robust sensitisation campaign and ensure that all stakeholders, including businesses and government agencies, are fully prepared for the changes.