Official tax documents for Nigeria

A dated copy of each document the Nigeria authorities published on the taxation of crypto assets. Open our copy to read the wording Coinfig worked from, or follow the live source to the authority's own page.

50 documents, 60 files, archived 2026-09-12

Reading up first? Start with the Nigeria crypto tax guide.

Start here

Most Nigerian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

Information Circular No. 2026/21, Guidelines on the Taxation of Virtual Assets
Information Circular 2026/21 on the taxation of virtual assets, the Nigeria Revenue Service copy and the fullest official statement of how crypto is taxed.
Nigeria Revenue ServiceArchived copy: PDF, 339 KB, fetched 2026-09-12Live source
Information Circular No. 2026/21, Guidelines on the Taxation of Virtual Assets, the second official copy published by the Joint Revenue Board
The Joint Revenue Board copy of the same circular, kept because the two bodies publish it separately and a citation may point at either.
Joint Revenue Board of NigeriaArchived copy: PDF, 748 KB, fetched 2026-09-12Live source
Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Vol. 112, pages A385 to A597
The Nigeria Tax Act 2025, whose section 4(1)(j) charges profits or gains from transactions in digital assets as income.
Federal Republic of Nigeria, National AssemblyArchived copy: PDF, 584 KB, fetched 2026-09-12Live source
Personal Income Tax Guidelines, 2026 Edition (Appendix 2 is the individual annual return form, which carries a Digital or Virtual Assets Income source tick)
The Personal Income Tax Guidelines 2026, whose Appendix 2 is the individual annual return with its digital or virtual assets income line.
Joint Revenue Board of NigeriaArchived copy: PDF, 3.6 MB, fetched 2026-09-12Live source
Information Circular No. 2026/03, Clarification on Ascertainment of Chargeable Gains (the general chargeable-gains circular that sits behind the virtual-asset guidance)
Information Circular 2026/03 on ascertaining chargeable gains, the general gains circular the virtual-asset guidance builds on.
Nigeria Revenue ServiceArchived copy: PDF, 222 KB, fetched 2026-09-12Live source
Personal Income Tax, the authority's guidance page on who must file, the filing options and the Form A, B and H returns
The authority page on personal income tax, for who has to file, which return applies and how filing is done.
Nigeria Revenue ServiceArchived copy: PDF, 201 KB, fetched 2026-09-12Live source

Browse by type

The full archive, grouped the way the authorities group it.

Guidance

18 documents

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Legislation

16 documents

The Acts, sections and statutory instruments the rules come from.

Forms and notes

12 documents

Return forms, schedules and the notes that explain how to complete them.

Announcements

4 documents

Policy papers, consultations and notices that signal what is changing.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-cgta-2004.

CGTA 2004
- Capital Gains Tax Act, Cap. C1, Laws of the Federation of Nigeria 2004 (consolidated text, saved as HTML and printed to PDF, repealed from 1 January 2026)PDF, 235 KBLive source
FA 2023
- Finance Act, 2023 (the copy is a scan with no text layer, so section numbering was read by optical character recognition)PDF, 786 KBLive source
ISA 2025
- Investments and Securities Act, 2025 (Act No. 2 of 2025), Official Gazette No. 19, Vol. 112, Extraordinary, found on the Commission's own document store after sources.md recorded the Act as unreachablePDF, 1.4 MBLive source
JRB ACT 2025
- Joint Revenue Board of Nigeria (Establishment) Act, 2025 (Act No. 6 of 2025), Official Gazette pages A349 onwardsPDF, 9.3 MBLive source
JTB PIT 2026
- Personal Income Tax Guidelines, 2026 Edition (Appendix 2 is the individual annual return form, which carries a Digital or Virtual Assets Income source tick)PDF, 3.6 MBLive source
NRS ACT 2025
- Nigeria Revenue Service (Establishment) Act, 2025 (Act No. 4 of 2025), Official Gazette pages A229 onwards, the authority's own scanned copyPDF, 7.7 MBLive source
NRS VA GUIDE
- Information Circular No. 2026/21, Guidelines on the Taxation of Virtual AssetsPDF, 339 KBLive source
NTA 2025
- Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette No. 117, Vol. 112, pages A385 to A597PDF, 584 KBLive source
NTA 2025 GM COPY
- Nigeria Tax Act, 2025 (Act No. 7 of 2025), Official Gazette copy used to cross-check the National Assembly textPDF, 1.6 MBLive source
NTAA 2025
- Nigeria Tax Administration Act, 2025 (Act No. 5 of 2025), Official Gazette No. 117, Vol. 112, pages A257 to A345PDF, 854 KBLive source
NTAA 2025 TAT COPY
- Nigeria Tax Administration Act, 2025, Official Gazette copy (the file name on the Tribunal site says Nigeria-Tax-Act but the document is the Administration Act)PDF, 284 KBLive source
OECD CARF LIST
- Jurisdictions committed to implement the Crypto-Asset Reporting Framework in time to commence exchanges in 2027, 2028 or 2029PDF, 309 KBLive source
PITA 2004
- Personal Income Tax Act, Cap. P8, Laws of the Federation of Nigeria 2004 (repealed from 1 January 2026)PDF, 1.2 MBLive source
PITA AMD 2011
- Personal Income Tax (Amendment) Act, 2011 (Act No. 20 of 2011), a scan with no text layer that was read by optical character recognitionPDF, 518 KBLive source
SEC AML 2022
- Securities and Exchange Commission (Capital Market Operators Anti-Money Laundering, Combating Terrorism Financing and Proliferation Financing) Regulations, 2022PDF, 763 KBLive source
SEC DIGITAL ASSETS 2022
- New Rules on Issuance, Offering Platforms and Custody of Digital AssetsPDF, 1.1 MBLive source

What is not archived

Gaps we know about

https://www.cbn.gov.ng/Out/2024/FPRD/GUIDELINES%20ON%20OPERATIONS%20OF%20BANK%20ACCOUNTS%20FOR%20VIRTUAL%20Asset%20Providers.pdf [CBN VASP 2023] - not archived: the Central Bank of Nigeria serves every document under its /Out/ path behind a Cloudflare bot challenge. Direct retrieval answers 403, headless Chrome and a real headed Chrome driven over the DevTools protocol both stop at the interstitial page, and a same-origin request issued from the Bank's own circulars page, which itself loads normally, still answers 403. A bot challenge is not something to work around and a copy from a non-official host is not a substitute. Nothing in the report rests on this circular.
https://www.nrs.gov.ng/uploads/NIGERIA_TAX_ACT_2025_ef6bb812a5.pdf [NRS NTA COPY] - not archived: size. The authority's own copy of the Nigeria Tax Act 2025 is a 59.2 MB image scan, well over the 25 MB cap, and its extracted text is too poor to cite. The same Act is archived twice here in legible form, from the National Assembly and from the Gombe gazette mirror.
The General Guidelines for the implementation of the Tax Acts 2025, announced by the Federal Ministry of Finance on 19 June 2026 - not archived: the press release describes the Guidelines but links no document, and no copy was found on finance.gov.ng or nrs.gov.ng. The press release itself is archived.
Sector documents on the authority's own guides page that fall outside the scope of this report (PETROLEUM_INDUSTRY_ACT_2021, CITA_CAP_LFN_2007, the midstream LNG estimated-returns guidelines and the circular on non-resident shipping and air transport) - not archived: out of scope. They bear on petroleum and company taxation, not on individuals holding virtual assets.
The technical annexes on the authority's automatic exchange of information page (the common reporting standard XML schema user guide, the XML sample archive, the undocumented-accounts due-diligence flow chart, the model financial-institution policies note and the OECD taxpayer-identification-number link file) - not archived: out of scope. They are implementation material for reporting financial institutions rather than rules that bear on how a gain is computed.

Mirror and checksums

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Citation key A document tagged with a key is one a Coinfig jurisdiction report cites by that key. Everything else is archived for context and carries no key.