FIRS is now the NRS: what changed for your business

On 1 Jan 2026, the Federal Inland Revenue Service stopped existing under that name. It became the Nigeria Revenue Service (NRS), formerly FIRS, under the Nigeria Revenue Service (Establishment) Act 2025. A lot of the day-to-day work is the same. A few things you touch every month are not.

Here is what changed, what did not, and what to check this week.

What changed on 1 January 2026

Four things changed at once.

1. The name. Letters, receipts and portals now say NRS. The rules and notices are published on nrs.gov.ng.
2. The laws. The Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025 took effect on 1 Jan 2026. They replaced the Companies Income Tax Act, Personal Income Tax Act, Petroleum Profits Tax Act, VAT Act, Capital Gains Tax Act and Stamp Duties Act.
3. Your tax number. A Tax ID of 13 digits now does the job the old TIN did. For a person it comes from your NIN. For a business it comes from its CAC registration number.
4. The portal. TaxPro Max gave way to Rev360 on 30 Apr 2026. Existing accounts were moved to Rev360 automatically, with login details sent by email.

If you have not logged in since January, start with the Tax ID. Our Tax ID and Rev360 articles walk through each step.

What stayed the same

Plenty of the routine is familiar:

• VAT is still 7.5%.
• Your monthly VAT return is still due by the 21st day of the following month. The VAT return guide still applies, with Rev360 in place of the old portal.
• Withholding tax is still remitted by the 21st day of the following month.
• The federal tax clearance certificate still exists. Tender boards and banks still ask for it.

So the habits that kept you compliant in 2025 mostly still work. The address you file at is what moved.

The penalties are clearer now

The Nigeria Tax Administration Act 2025 sets out penalties in plain figures. A late or missing return costs ₦100,000 for the first month. Each further month adds ₦50,000.

The law also says every taxable person must file a return each year, even if no tax is due. A quiet year is not a reason to skip a return.

Small companies: read the fine print

The new law exempts small companies from companies income tax, capital gains tax and the development levy. Before you rely on it, check two things.

• The definition. The gazetted text of the Nigeria Tax Act 2025 sets the turnover limit at ₦50 million, with fixed assets up to ₦250 million. The Nigeria Tax Administration Act 2025 uses ₦100 million, and the National Assembly's certified copy of the Act says ₦100 million. Until that is settled, ask your accountant which figure your filing follows.
• Professional firms. The gazetted text says businesses providing professional services cannot be small companies. The certified copy does not repeat that rule, so a law or accounting firm should get advice before claiming the exemption.

An exemption from tax is not an exemption from filing. You still file your returns.

Common mistakes since the change

• Searching for TaxPro Max. Old bookmarks and some old guides still point there. Use Rev360 at selfservice.nrs.gov.ng.
• Paying someone to "migrate" your account. The move was automatic, with login details sent by email. Check your inbox and spam folder first.
• Typing your NIN details differently. The Tax ID lookup needs your NIN, first name, last name and date of birth as held by NIMC. A different spelling of your name will not match.
• Letting the tax clearance certificate lapse. Most tenders want a certificate that is current for the bidding year. Put the renewal in the compliance deadline calendar.

What to do this week

1. Look up your Tax ID at taxid.nrs.gov.ng and save it.
2. Log in to Rev360 and check your filing history came across.
3. Diarise the VAT and withholding tax dates.
4. If a tender is coming, check your tax clearance certificate is current. You can start a tax clearance certificate request on your phone.