Nigeria: Nigeria Revenue Service adopted Information Circular No. 2026/21 on the taxation of virtual assets
Description
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…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
digital payment provider (incl. cryptocurrencies)
Implementation Level
national
Government Branch
executive
Government Body
tax authority