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Small Business & Sole Trader Tax (Nigeria 2026)

Know which box your business is in — and pay exactly what the 2026 law asks for, not a naira more.

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About this course

Nigeria's 2026 tax reform was written to take pressure off small businesses: zero companies income tax, no development levy, no VAT to charge, and no withholding tax to deduct — but only if you are genuinely inside the thresholds. This course shows you exactly where those lines sit, how to register with CAC and get a Tax ID, whether a sole trader or a limited company pays less, what books survive a review, what changes the day you outgrow small-business status, and how a Tax Clearance Certificate wins you contracts.

Two numbers decide your entire tax life: annual gross turnover, and total fixed assets. Know exactly where you sit on both, and everything else — VAT, CIT, withholding, filing frequency — follows.

What you'll learn

Course syllabus — 7 lessons

  1. Which box are you in? The thresholds that decide everything24 min
  2. Getting registered: CAC, your Tax ID, and Rev36022 min
  3. What a small business actually pays — and doesn't24 min
  4. Sole trader or limited company? The tax maths26 min
  5. Books, invoices and receipts that survive a review22 min
  6. Crossing the line: the day you outgrow small-business status22 min
  7. Tax clearance, penalties and winning contracts with compliance22 min

Your project

Threshold diagnosis and a full small-business compliance pack

A shared Google Sheet or Doc link containing: (1) a four-business threshold diagnosis naming the exact disqualifying test for the two trap cases; (2) a sole-trader versus limited-company computation worked band by band with a reasoned recommendation; (3) a four-person payroll table and a complete compliance calendar including nil returns; and (4) a record-keeping system, a sample compliant invoice, and an e-invoicing readiness note.

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 Small Business & Sole Trader Tax (Nigeria 2026) free?

Yes. Small Business & Sole Trader Tax (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 Small Business & Sole Trader Tax (Nigeria 2026) take to complete?

5 weeks · ~4 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 Small Business & Sole Trader Tax (Nigeria 2026)?

Beginner-friendly. You can start from scratch — no prior experience is assumed.

What will I learn in Small Business & Sole Trader Tax (Nigeria 2026)?

You will build practical skills in Small business tax thresholds, CAC registration & Tax ID, Sole trader vs limited company, Record-keeping for tax review, VAT & WHT exemptions, Tax Clearance Certificates, Growth planning around thresholds. 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 Small Business & Sole Trader Tax (Nigeria 2026)?

Yes, but it has to be earned. You complete the course project — Threshold diagnosis and a full small-business compliance pack and submit it for grading. Passing the project issues a verifiable certificate; finishing the lessons alone does not.

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