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ENCO TAX INTELLIGENCE / Tax Regime Comparisons

Corporate Tax Comparison

Compare independently computed 2025 and 2026 CIT using each year’s assessed taxable profit and company classification rules.

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Amounts are in Nigerian naira unless labelled otherwise.

CIT-only comparison, excluding other levies from both years. Use separately assessed taxable profits: allowance and loss claims can differ between years.

Ordinary resident trading companies, full calendar periods, outside special exemptions and turnover of ₦50bn or more. The exact historic ₦25m minimum-tax boundary needs separate assessment.

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What is supported?

Compare independently computed 2025 and 2026 CIT using each year’s assessed taxable profit and company classification rules.

What needs further assessment?

CIT-only comparison, excluding other levies from both years. Use separately assessed taxable profits: allowance and loss claims can differ between years. Ordinary resident trading companies, full calendar periods, outside special exemptions and turnover of ₦50bn or more. The exact historic ₦25m minimum-tax boundary needs separate assessment.

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