Nigeria: Guidelines on Taxation of Virtual Assets (Information Circular No. 2026/21)
Progress
Current status
adopted
31 Jul 2026 adopted
Scope
Implementers
Nigeria
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Government Branch
executive
Government Body
tax authority
Implementation Level
national
Timeline of events
Nigeria Revenue Service adopted Information Circular No. 2026/21 on the taxation of virtual assets
On 31 July 2026, the Nigeria Revenue Service (NRS) adopted Information Circular No. 2026/21 setting out the Guidelines on the Taxation of Virtual Assets. The Guidelines rest on the Ninth Schedule to the Nigeria Tax Act 2025 (NTA), section 79 and the…
Event type
outline
Action type
adoption
Government branch
executive
Government body
tax authority