Tax Reforms: Nowhere to Hide for Nigerian Freelancers, Content Creators – Oyedele

LAGOS, Nigeria – Nigeria’s sweeping tax reforms took centre stage at an interactive session with journalists and analysts on Friday, October 3, 2025, at the Lagos Marriott Hotel in Ikeja. During the ongoing event, Mr Taiwo Oyedele, chairman of the Presidential Committee on Fiscal Policy and Tax Reforms, outlined how the new laws will target freelancers, international remote workers, and online content creators.

The reforms, enacted through four bills signed by President Bola Tinubu in June 2025, aim to streamline Nigeria’s tax system. The Nigeria Tax Act 2025 consolidates personal income tax, petroleum profits tax, and stamp duties, introducing progressive rates ranging from 0 to 25 percent and a 4 percent development levy to fund national growth. Small businesses benefit from higher exemption thresholds, designed to ease compliance burdens.

Tax Reforms to Track Digital Earnings

During the session, Oyedele addressed concerns from a journalist about taxing digital economy participants. He revealed that Nigeria has signed tax information exchange agreements with over 100 countries, mandating these nations to share data on earnings by Nigerian freelancers and remote workers abroad. This ensures that income earned globally is reported to Nigerian authorities.

For content creators, such as those earning via YouTube, Spotify, or Facebook, Oyedele said the government will request earnings reports directly from these platforms if individuals fail to file taxes above the exemption threshold. “The most important thing is for everyone to do the right thing,” he said, urging voluntary compliance to avoid enforcement actions.

The reforms come as Nigeria’s digital economy expands, with an increasing number of citizens turning to freelancing and content creation for income. The government aims to boost revenue while maintaining fairness, but questions linger about platform cooperation and potential privacy concerns. This follows on the back of other African countries that have widened their tax nets to capture content creators, such as Kenya in 2024.