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Company Income Tax & Corporate Compliance (Nigeria 2026)

Take a Nigerian company from audited accounts to a filed return — CIT, the 4% development levy, capital allowances and all.

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About this course

For anyone who prepares, reviews or signs off a Nigerian company's tax return under the Nigeria Tax Act 2025. Learn how accounting profit becomes taxable profit, how capital allowances legitimately cut the bill, how the new 4% development levy works and what it replaced, how chargeable gains and the 15% minimum effective tax rate apply, how to file a self-assessment on Rev360 within six months of year-end, and how to handle an audit, a transfer-pricing query, an objection and an appeal.

One Act, one rate, one consolidated levy. CIT is 0% for small companies and 30% for everyone else — the old 20% medium band is gone — and a new 4% development levy replaces four separate charges.

What you'll learn

Course syllabus — 7 lessons

  1. The corporate tax map in 202624 min
  2. From accounting profit to taxable profit26 min
  3. Capital allowances: the tax system's own depreciation26 min
  4. The 4% development levy and what it replaced22 min
  5. Chargeable gains and the 15% minimum effective tax rate24 min
  6. Filing: self-assessment, six months, and the CIT return24 min
  7. Audits, transfer pricing, objections and appeals24 min

Your project

Full CIT and development levy computation for a Nigerian manufacturer

A shared Google Sheet or Doc link containing: (1) an adjusted profit computation with reasoned add-back decisions reaching assessable profit; (2) an asset-by-asset capital allowance schedule with written down values; (3) the development levy and companies income tax computed on their correct and clearly labelled bases; (4) the balance payable after WHT credits, with the due date, portal and required documents; (5) a chargeable gain computation with a comparison to the pre-2026 position; and (6) a compliance calendar and audit-file list.

Certificates on Skillnaija are earned, not issued for attendance: you submit this project, it is graded against a rubric, and passing issues a certificate anyone can verify.

Frequently asked questions

Is Company Income Tax & Corporate Compliance (Nigeria 2026) free?

Yes. Company Income Tax & Corporate Compliance (Nigeria 2026) is completely free on Skillnaija. You need a free account to open the lessons, and there is no charge for the course, the project, or the certificate.

How long does Company Income Tax & Corporate Compliance (Nigeria 2026) take to complete?

6 weeks · ~5 hrs/week. There are 7 lessons, about 3 hours of material in total. You learn at your own pace and your progress is saved.

Do I need any experience to start Company Income Tax & Corporate Compliance (Nigeria 2026)?

Intermediate. Some prior grounding in the subject will help you move faster.

What will I learn in Company Income Tax & Corporate Compliance (Nigeria 2026)?

You will build practical skills in Companies income tax computation, Tax vs accounting profit adjustments, Capital allowances, Development levy & minimum ETR, CIT self-assessment filing, Tax audit & transfer pricing basics, Objections & Tax Appeal Tribunal. Every lesson is written for a Nigerian context, with examples drawn from how the work is actually done and paid for here.

Do I get a certificate for Company Income Tax & Corporate Compliance (Nigeria 2026)?

Yes, but it has to be earned. You complete the course project — Full CIT and development levy computation for a Nigerian manufacturer and submit it for grading. Passing the project issues a verifiable certificate; finishing the lessons alone does not.

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