The Federal Inland Revenue Service (FIRS) no longer exists. Its job now belongs to the Nigeria Revenue Service (NRS), which was set up by the Nigeria Revenue Service (Establishment) Act 2025.
It’s the same people with the same powers, plus a few new ones, under a new name and a new law. For most salary earners, very little changes in daily life after the switch.
For businesses, freelancers and anyone dealing with tax IDs or crypto, a few things do change. Here’s what the move from FIRS to NRS means in practice, and what you might need to do about it.
What actually happened
President Tinubu signed the NRS Act on 26 June 2025, alongside the Nigeria Tax Act, the Nigeria Tax Administration Act and the Joint Revenue Board Act. The NRS Act repealed the FIRS (Establishment) Act of 2007 and handed everything FIRS had to the new service: its powers, staff, property, contracts and pending cases.
The NRS presented its new name and logo at the start of January 2026, when the new tax rules took effect. Zacch Adedeji, who chaired FIRS, is the Executive Chairman of the NRS. The tax changes that came in at the same time are in the Nigeria Tax Act 2025 explainer.
Old FIRS paperwork still counts
The Act says anything FIRS did continues as if the NRS did it. Assessments, notices, guidelines, regulations and court cases started under FIRS carry on. A tax clearance certificate or receipt with the FIRS name on it isn’t void just because of the rename.
If you owed FIRS money, you owe the NRS the same amount. If FIRS owed you a refund, the claim moves across too.
What the NRS handles, and what it doesn’t
The NRS assesses and collects federal taxes from companies and other bodies that aren’t individuals living in a state. In practice that means:
- Company income tax, now 0% for small companies and 30% for others.
- The 4% development levy on larger companies.
- Value added tax (VAT) at 7.5%.
- Capital gains of companies, withholding tax deducted by companies, and petroleum taxes.
If you’re an employee or a sole trader living in Nigeria, your personal income tax still goes to the internal revenue service of your state, such as LIRS in Lagos or the FCT IRS in Abuja. That part didn’t change. Your employer deducts PAYE and pays it to the state.
Your NIN is your tax ID
The tax administration law says every taxable person must have a Tax ID and use it on returns and transaction documents, and that banks, insurers and stockbrokers must ask customers for it.
FIRS announced before the switch that from 2026 an individual’s National Identification Number (NIN) serves as their Tax ID, and a registered company’s CAC RC number serves as its Tax ID. So most people don’t need to apply for anything new. If you have an older TIN, keep it in your records. Our guide to the tax identification number has the background.
TaxPro Max has given way to Rev360
Companies used TaxPro Max to file and pay federal taxes under FIRS. The NRS launched a new self-service platform, Rev360, in April 2026 to replace it, and moved existing TaxPro Max users over. Some taxpayer groups were told to keep using TaxPro Max for a while, so check which portal applies to you on the NRS website before you file.
Make sure the email address on your company’s CAC and tax records is current, because login details for the new platform go to that address.
What it means for crypto users
The new laws treat profits from digital assets as taxable income and give the tax authority clear reporting rules for crypto businesses. A virtual asset service provider must send the relevant tax authority returns showing each customer’s transactions: the date, the type and value of the asset, the sale value, and the customer’s name, contact details, Tax ID and NIN.
For you, the practical step is to keep your own records. When you sell USDT or sell bitcoin on Snapiro, each sale shows under Activity with its date, rate and naira amount, so you can match what you declare to what happened.
Watch for fake “NRS” messages
Any change of name gives scammers an opening. Expect texts and emails claiming to be from the NRS, warning of unpaid tax and urging you to pay “today” into an account or through a link.
- Federal tax is paid through official channels with a payment reference, not into a personal account.
- Type the NRS web address yourself rather than tapping a link in a message.
- Never share your BVN, card details, passwords or app PINs with anyone claiming to be a tax officer.
The same habits protect your Snapiro account. Snapiro staff never ask for your PIN or password, so treat anyone who does as one of the scammers to watch for.
Questions people ask
Is the NRS just FIRS with a new logo?
It’s the same organisation carried over, but under a new law with a wider brief, including taxes and revenues the National Assembly assigns to it and spelled-out powers to trace, freeze and seize proceeds of tax fraud.
Do I pay my PAYE to the NRS now?
No. Resident individuals pay personal income tax to their state. Your employer handles PAYE. You can estimate yours on the PAYE calculator, and if you rent your home, claim rent relief.
My business is small. Do I deal with the NRS?
If it’s a registered company, yes, even at 0% tax, because companies still file returns. The company income tax calculator shows whether you count as a small company.
Where do I get a tax clearance certificate now?
Companies get it from the NRS and individuals from their state revenue service. Here’s what a tax clearance certificate is used for.
If you still have an old TIN, keep it filed. For more on the new rules, see the tax in Nigeria section.
