26/10/2026
NEWSLETTER | VOLUME XXII
From Informal to Formal: What Nigeria’s New Presumptive Tax Regime Means for Small Businesses
Nigeria’s new Presumptive Tax Regulations 2026 introduce a simplified approach to taxing businesses whose income cannot be reliably determined from conventional accounting records.
But what does this mean for small businesses?
In this edition, we explore:
Key provisions of the new presumptive tax regime
Applicable tax rates and relief for qualifying nano and small businesses
The importance of proper bookkeeping and tax compliance
How business formalization can create opportunities for growth and access to finance
Understanding your tax obligations today can help your business prepare for tomorrow.
Read the full newsletter:
https://johneniolaltd.com/newsletter/from-informal-to-formal-what-nigeria-s-new-presumptive-tax-regime-means-for-small-businesses
At John & Eniola Consultancy Limited, we provide tax advisory, business formalization guidance, and compliance support to help businesses navigate changing tax requirements.