{"id":5,"date":"2025-12-10T10:24:44","date_gmt":"2025-12-10T10:24:44","guid":{"rendered":"https:\/\/aothr.com\/blog\/?p=5"},"modified":"2025-12-10T10:24:46","modified_gmt":"2025-12-10T10:24:46","slug":"complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready","status":"publish","type":"post","link":"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/","title":{"rendered":"Complete Guide to Nigerian Tax Compliance 2026: Everything SMEs Must Know to Get Tax-Ready"},"content":{"rendered":"\n<p><em>Last Updated: November 30, 2025 | Reading Time: 18 minutes<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>If you&#8217;re a business owner in Nigeria, mark January 1, 2026 on your calendar in bold red ink.<\/p>\n\n\n\n<p>That&#8217;s the day everything changes.<\/p>\n\n\n\n<p>Four landmark tax reform acts signed into law on June 26, 2025 will fundamentally transform how taxes are collected and administered in Nigeria. This isn&#8217;t just another policy tweak\u2014it&#8217;s being called the most significant overhaul of Nigeria&#8217;s tax structure since 1999.<\/p>\n\n\n\n<p>For Nigerian SMEs, freelancers, and entrepreneurs, these reforms present both opportunities and obligations. Some businesses will pay significantly less in taxes. Others will face new compliance requirements. Many will need to completely overhaul their financial systems.<\/p>\n\n\n\n<p>The question isn&#8217;t whether these changes will affect your business. The question is: <strong>Are you ready?<\/strong><\/p>\n\n\n\n<p>This comprehensive guide will walk you through everything you need to know about Nigeria&#8217;s 2026 tax reforms, from the new PAYE rates to e-invoicing requirements, compliance deadlines, and practical steps to get your business tax-ready.<\/p>\n\n\n\n<p>Let&#8217;s dive in.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#What_Are_the_2026_Tax_Reforms\" >What Are the 2026 Tax Reforms?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#New_Personal_Income_Tax_Rates_PAYE\" >New Personal Income Tax Rates (PAYE)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Changes_for_Small_Businesses\" >Changes for Small Businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#VAT_and_E-Invoicing_Requirements\" >VAT and E-Invoicing Requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#New_Rules_for_Freelancers_and_Remote_Workers\" >New Rules for Freelancers and Remote Workers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Companies_Income_Tax_Updates\" >Companies Income Tax Updates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Capital_Gains_Tax_Changes\" >Capital Gains Tax Changes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#The_Nigeria_Revenue_Service_NRS\" >The Nigeria Revenue Service (NRS)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Penalties_for_Non-Compliance\" >Penalties for Non-Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Your_30-Day_Tax_Readiness_Action_Plan\" >Your 30-Day Tax Readiness Action Plan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Final_Thoughts_Opportunity_in_the_Chaos\" >Final Thoughts: Opportunity in the Chaos<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Need_Help_Getting_Tax-Ready_for_2026\" >Need Help Getting Tax-Ready for 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/aothr.com\/blog\/complete-guide-to-nigerian-tax-compliance-2026-everything-smes-must-know-to-get-tax-ready\/#Resources_and_Links\" >Resources and Links<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_Are_the_2026_Tax_Reforms\"><\/span>What Are the 2026 Tax Reforms? <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>President Bola Ahmed Tinubu signed four tax reform bills into law: the Nigeria Tax Bill, Nigeria Tax Administration Bill, Nigeria Revenue Service Bill, and Joint Revenue Board Bill. These laws will take effect on January 1, 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Why These Reforms Matter<\/h3>\n\n\n\n<p>The reforms consolidate over a dozen existing federal tax laws, including the Personal Income Tax Act, into a single statute. Instead of navigating multiple confusing tax regulations, businesses will now work with one unified tax framework.<\/p>\n\n\n\n<p>The government&#8217;s goals are clear:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Simplify tax administration<\/li>\n\n\n\n<li>Increase voluntary compliance<\/li>\n\n\n\n<li>Broaden the tax base<\/li>\n\n\n\n<li>Support economic growth<\/li>\n\n\n\n<li>Align Nigeria with global tax standards<\/li>\n<\/ul>\n\n\n\n<p>Finance Minister Wale Edun stated the reforms will boost purchasing power and improve business growth by putting more money in the hands of low-income earners.<\/p>\n\n\n\n<p>But here&#8217;s what matters most to your business: <strong>the rules you&#8217;ve been following for years are about to change dramatically.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Personal_Income_Tax_Rates_PAYE\"><\/span>New Personal Income Tax Rates (PAYE) <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is where most Nigerian workers and business owners will feel the immediate impact.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Big News: \u20a6800,000 Tax-Free<\/h3>\n\n\n\n<p>Employees earning up to \u20a6800,000 annually will pay ZERO tax starting January 1, 2026. That&#8217;s roughly \u20a666,667 per month completely tax-free.<\/p>\n\n\n\n<p>If you&#8217;re earning minimum wage or running a small side hustle, you just got significant relief.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New Progressive Tax Brackets<\/h3>\n\n\n\n<p>Income above \u20a6800,000 is taxed in ascending bands up to 25% for earnings above \u20a650 million. Here&#8217;s how the new structure works:<\/p>\n\n\n\n<p><strong>Annual Income Tax Bands (2026):<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Annual Income Range<\/th><th>Tax Rate<\/th><\/tr><\/thead><tbody><tr><td>First \u20a6800,000<\/td><td>0%<\/td><\/tr><tr><td>\u20a6800,001 &#8211; \u20a63,000,000<\/td><td>15%<\/td><\/tr><tr><td>\u20a63,000,001 &#8211; \u20a610,000,000<\/td><td>18%<\/td><\/tr><tr><td>\u20a610,000,001 &#8211; \u20a650,000,000<\/td><td>21%<\/td><\/tr><tr><td>Above \u20a650,000,000<\/td><td>25%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>What This Means for You:<\/strong><\/p>\n\n\n\n<p>Lower earners will pay 7-11%, middle income earners pay 15-19%, while high earners pay 21-24% effective rates. Most middle-income earners will see lower effective tax rates compared to the old system.<\/p>\n\n\n\n<p>Let&#8217;s look at a practical example:<\/p>\n\n\n\n<p><strong>Example: Someone earning \u20a65,000,000 annually<\/strong><\/p>\n\n\n\n<p>Under the new 2026 system:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First \u20a6800,000: \u20a60 (tax-free)<\/li>\n\n\n\n<li>Next \u20a62,200,000 (\u20a6800k-\u20a63m): \u20a6330,000 @ 15%<\/li>\n\n\n\n<li>Remaining \u20a62,000,000 (\u20a63m-\u20a65m): \u20a6360,000 @ 18%<\/li>\n\n\n\n<li><strong>Total tax: \u20a6690,000<\/strong><\/li>\n\n\n\n<li><strong>Take-home increase: \u20a650,000-\u20a6100,000 more annually<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">What Changed About Reliefs and Allowances?<\/h3>\n\n\n\n<p>The Consolidated Relief Allowance has been completely abolished. Instead, there&#8217;s a new simplified system:<\/p>\n\n\n\n<p>Rent relief is now the higher of \u20a6500,000 or 20% of annual rent paid by an individual. This replaces the previous complex CRA calculation.<\/p>\n\n\n\n<p>The minimum tax has also been abolished, removing a frustrating requirement where loss-making businesses still had to pay minimum tax.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Action Items for Employers:<\/h3>\n\n\n\n<p>\u2705 Update your payroll software before December 31, 2025 \u2705 Recalculate PAYE deductions for all employees \u2705 Communicate changes to your team (many will see higher take-home pay!) \u2705 Ensure your HR system can handle the new tax bands \u2705 Update employment contracts if they reference old tax structures<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Changes_for_Small_Businesses\"><\/span>Changes for Small Businesses <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you&#8217;re running an SME in Nigeria, this section could save you hundreds of thousands of naira.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Massive Relief: Zero Tax for Small Companies<\/h3>\n\n\n\n<p>Small companies with annual turnover of \u20a6100 million or less and total fixed assets not exceeding \u20a6250 million are now exempt from Companies Income Tax, Capital Gains Tax, and the new Development Levy.<\/p>\n\n\n\n<p>Read that again. <strong>Zero. Tax.<\/strong><\/p>\n\n\n\n<p>This is huge. Previously, only companies with turnover below \u20a625 million were exempt. The new threshold is 4x higher.<\/p>\n\n\n\n<p><strong>Who Qualifies:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Annual revenue: \u2264 \u20a6100,000,000<\/li>\n\n\n\n<li>Total fixed assets: \u2264 \u20a6250,000,000<\/li>\n\n\n\n<li>Not part of a multinational group<\/li>\n<\/ul>\n\n\n\n<p>If your business fits these criteria, you just got a massive competitive advantage.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Agricultural Businesses Get 5-Year Tax Holiday<\/h3>\n\n\n\n<p>Companies engaged in agricultural businesses including crop production, livestock, dairy, and cocoa processing will be exempt from income tax for their first five years of operation.<\/p>\n\n\n\n<p>The government is serious about food security. If you&#8217;re in agribusiness or thinking about starting, now is the time.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Export Income Exemption<\/h3>\n\n\n\n<p>Profits from goods exported from Nigeria are exempt from income tax, provided proceeds are repatriated through official legal routes.<\/p>\n\n\n\n<p>Translation: If you&#8217;re selling Nigerian products abroad and bringing the money back through proper banking channels, that income is tax-free. This is a massive incentive for export-oriented businesses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New Development Levy (But Not for Small Companies)<\/h3>\n\n\n\n<p>A 2%-4% Development Levy will fund institutions like NELFUND, TETFund, NITDA, and NASENI, but small companies are exempt.<\/p>\n\n\n\n<p>If your turnover exceeds \u20a6100 million, you&#8217;ll need to budget for this additional levy.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"VAT_and_E-Invoicing_Requirements\"><\/span>VAT and E-Invoicing Requirements <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>This is where things get technical\u2014and where many businesses will struggle if they&#8217;re not prepared.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">VAT Rate Stays at 7.5%<\/h3>\n\n\n\n<p>Good news: The VAT rate remains at 7.5%. No increase.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New: Full Input VAT Recovery<\/h3>\n\n\n\n<p>Businesses can now recover input VAT on all purchases including goods, services, and fixed assets tied to taxable supplies. This was previously unclear and a source of disputes with tax authorities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What&#8217;s Zero-Rated for VAT?<\/h3>\n\n\n\n<p>Basic foods, educational materials, medical supplies, and electricity transmission are zero-rated, meaning sellers can recover input VAT but charge 0% VAT to customers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">The Big Challenge: E-Invoicing<\/h3>\n\n\n\n<p>For large taxpayers, it&#8217;s critical to identify and engage appropriate tax and technology consultants to understand the e-invoicing system and prepare for compliance.<\/p>\n\n\n\n<p>VAT-registered businesses must adopt NRS-mandated e-invoicing systems, with phased implementation expected from early 2026.<\/p>\n\n\n\n<p><strong>What is E-Invoicing?<\/strong><\/p>\n\n\n\n<p>E-invoicing means your business must generate, transmit, and store invoices electronically in a format approved by the Nigeria Revenue Service. Every invoice must be registered in real-time with the NRS system.<\/p>\n\n\n\n<p>This isn&#8217;t just &#8220;emailing PDF invoices.&#8221; It&#8217;s a complete digital integration with government tax systems.<\/p>\n\n\n\n<p><strong>Why This Matters:<\/strong><\/p>\n\n\n\n<p>The NRS will have real-time visibility into your sales transactions. This dramatically reduces tax evasion but also means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Your invoicing software must be compliant<\/li>\n\n\n\n<li>You can&#8217;t &#8220;forget&#8221; to report certain sales<\/li>\n\n\n\n<li>Mistakes will be caught immediately<\/li>\n\n\n\n<li>Non-compliance will trigger automatic penalties<\/li>\n<\/ul>\n\n\n\n<p><strong>What You Need to Do:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Assess your current invoicing system<\/strong> &#8211; Can it integrate with NRS e-invoicing?<\/li>\n\n\n\n<li><strong>Contact your software provider<\/strong> &#8211; Ask about their e-invoicing compliance roadmap<\/li>\n\n\n\n<li><strong>Budget for upgrades<\/strong> &#8211; You may need new software or integrations<\/li>\n\n\n\n<li><strong>Train your team<\/strong> &#8211; Your sales and accounting staff need to understand the new process<\/li>\n\n\n\n<li><strong>Test early<\/strong> &#8211; Don&#8217;t wait until December 2025 to figure this out<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"New_Rules_for_Freelancers_and_Remote_Workers\"><\/span>New Rules for Freelancers and Remote Workers <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>If you&#8217;re a freelancer, influencer, digital creator, or remote worker earning from clients outside Nigeria, listen up.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">You&#8217;re Now on the Tax Radar<\/h3>\n\n\n\n<p>From January 2026, remote workers and freelancers must pay personal income tax just like traditional employees, with rates capped at 25%.<\/p>\n\n\n\n<p>Self-employed individuals must self-declare their annual income\u2014you&#8217;re supposed to report yourself, calculate your tax, and pay if your income is above the threshold.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How the Government Will Track You<\/h3>\n\n\n\n<p>The FIRS plans to link its database with agencies including NIBSS, Nigeria Customs Service, NCC, and Corporate Affairs Commission for real-time, third-party intelligence gathering.<\/p>\n\n\n\n<p>They&#8217;ll know:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>When money hits your bank account<\/li>\n\n\n\n<li>Your transaction patterns<\/li>\n\n\n\n<li>Business registrations<\/li>\n\n\n\n<li>Telecommunications usage<\/li>\n<\/ul>\n\n\n\n<p>The days of &#8220;under-the-radar&#8221; freelancing are over.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What You Need to Do<\/h3>\n\n\n\n<p><strong>1. Get a Tax Identification Number (TIN)<\/strong><\/p>\n\n\n\n<p>TIN is now mandatory for bank accounts. If you don&#8217;t have one, your bank account could be restricted.<\/p>\n\n\n\n<p><strong>2. Calculate Your Tax Liability<\/strong><\/p>\n\n\n\n<p>Use the new progressive rates. Remember: first \u20a6800,000 is tax-free.<\/p>\n\n\n\n<p><strong>3. File Self-Assessment<\/strong><\/p>\n\n\n\n<p>You&#8217;ll need to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Declare all income (local and foreign)<\/li>\n\n\n\n<li>Calculate tax owed<\/li>\n\n\n\n<li>Pay quarterly or annually<\/li>\n\n\n\n<li>Keep proper records<\/li>\n<\/ul>\n\n\n\n<p><strong>4. Keep Invoices and Receipts<\/strong><\/p>\n\n\n\n<p>Document everything:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Client contracts<\/li>\n\n\n\n<li>Payment receipts<\/li>\n\n\n\n<li>Business expenses<\/li>\n\n\n\n<li>Bank statements<\/li>\n<\/ul>\n\n\n\n<p>The burden of proof is on you.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Penalties for Non-Compliance<\/h3>\n\n\n\n<p>Late return filing costs \u20a6100,000 for the first month, plus \u20a650,000 for each additional month.<\/p>\n\n\n\n<p>That&#8217;s \u20a6100,000 just for being late\u2014before any actual tax owed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Companies_Income_Tax_Updates\"><\/span>Companies Income Tax Updates <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Rate Reduction Coming (But Not Yet)<\/h3>\n\n\n\n<p>Starting in 2026, company income tax for medium and large firms will be reduced from 30% to 25%.<\/p>\n\n\n\n<p>Wait\u2014that seems contradictory with other sources. Let me clarify: The rate is being phased down over time, but for 2026 specifically, the standard rate remains 30% for most companies. The 25% rate applies in specific circumstances or will phase in later.<\/p>\n\n\n\n<p><strong>What&#8217;s Clear:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Small companies (under \u20a6100m turnover): <strong>0% tax<\/strong><\/li>\n\n\n\n<li>Medium\/large companies: <strong>30% tax<\/strong> (with gradual reduction planned)<\/li>\n\n\n\n<li>Capital gains for companies: Now <strong>30%<\/strong> (up from 10%)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">New: Minimum Effective Tax Rate (15%)<\/h3>\n\n\n\n<p>Nigerian companies that are members of multinational groups with aggregate turnover of EUR750 million and above, or have annual turnover of NGN50 billion and above, will be subject to a minimum effective tax rate of 15%.<\/p>\n\n\n\n<p>This aligns Nigeria with the OECD&#8217;s global minimum tax framework. If you&#8217;re part of a multinational group, you can&#8217;t use accounting tricks to pay less than 15% effective tax.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Controlled Foreign Company (CFC) Rules<\/h3>\n\n\n\n<p>If a Nigerian company owns foreign subsidiaries, it must now pay tax on undistributed profits if the foreign company could have paid dividends without harming operations.<\/p>\n\n\n\n<p>This closes the loophole where Nigerian businesses would park profits in low-tax jurisdictions indefinitely.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Capital_Gains_Tax_Changes\"><\/span>Capital Gains Tax Changes <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Big changes here\u2014some good, some expensive.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">For Individuals: Still Good News<\/h3>\n\n\n\n<p>Sale of an owner-occupied house, personal effects worth up to \u20a65 million, and sale of up to two private vehicles per year are exempt from capital gains tax.<\/p>\n\n\n\n<p>Gains on shares below \u20a6150 million per year or gains up to \u20a610 million are also exempt.<\/p>\n\n\n\n<p>So if you&#8217;re selling your personal car or home, you&#8217;re likely fine. Small investors are also protected.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">For Companies: Ouch<\/h3>\n\n\n\n<p>Capital Gains Tax for companies has increased from 10% to 30%.<\/p>\n\n\n\n<p>This triples CGT for businesses. If you&#8217;re planning to sell business assets, property, or investments, budget accordingly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New: Indirect Transfer Rules<\/h3>\n\n\n\n<p>Gains from indirect transfers of Nigerian assets, such as offshore holding companies, now fall under CGT.<\/p>\n\n\n\n<p>Previously, foreign investors could sell shares in offshore entities that owned Nigerian assets and avoid Nigerian CGT. Not anymore. The tax net is widening.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"The_Nigeria_Revenue_Service_NRS\"><\/span>The Nigeria Revenue Service (NRS) <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">FIRS is Dead. Long Live NRS.<\/h3>\n\n\n\n<p>The Federal Inland Revenue Service becomes the Nigeria Revenue Service as the sole body responsible for collecting federally chargeable taxes.<\/p>\n\n\n\n<p>This isn&#8217;t just a name change. The NRS has expanded mandate, enhanced enforcement powers, and ability to collaborate with other government agencies for data sharing.<\/p>\n\n\n\n<p>Think of it as FIRS on steroids.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">New: Office of Tax Ombudsman<\/h3>\n\n\n\n<p>An Office of Tax Ombudsman has been introduced to protect taxpayers against arbitrary tax assessments.<\/p>\n\n\n\n<p>This is actually great news. If you believe you&#8217;ve been unfairly assessed, you now have an independent arbiter to review complaints.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">State Revenue Services Gain Autonomy<\/h3>\n\n\n\n<p>State Internal Revenue Services will be autonomous in running their affairs.<\/p>\n\n\n\n<p>This means smoother coordination between federal and state tax authorities\u2014hopefully reducing the nightmare of conflicting demands.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalties_for_Non-Compliance\"><\/span>Penalties for Non-Compliance <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The government isn&#8217;t playing games. Penalties have increased significantly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Late Filing Penalties<\/h3>\n\n\n\n<p>\u20a6100,000 for the first month late, plus \u20a650,000 for each additional month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Awarding Contracts to Unregistered Entities<\/h3>\n\n\n\n<p>\u20a65 million fine for awarding contracts to entities without proper tax registration.<\/p>\n\n\n\n<p>If you&#8217;re hiring contractors or vendors, verify their TIN and tax compliance status. Otherwise, you&#8217;re liable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Other Increased Penalties<\/h3>\n\n\n\n<p>While specific amounts weren&#8217;t fully detailed in available sources, there has been a significant increase in non-compliance penalties across the board.<\/p>\n\n\n\n<p>The message is clear: <strong>Compliance isn&#8217;t optional anymore.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Your_30-Day_Tax_Readiness_Action_Plan\"><\/span>Your 30-Day Tax Readiness Action Plan <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>You have about one month until these reforms take effect. Here&#8217;s exactly what to do.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Week 1: Assessment and Documentation<\/h3>\n\n\n\n<p><strong>Day 1-2: Determine Your Tax Status<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calculate your annual turnover<\/li>\n\n\n\n<li>Determine if you qualify as a &#8220;small company&#8221; (under \u20a6100m)<\/li>\n\n\n\n<li>Check if you&#8217;re part of a multinational group<\/li>\n\n\n\n<li>List all income sources (local and foreign)<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 3-4: Get Your TIN Sorted<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Verify you have a valid Tax Identification Number<\/li>\n\n\n\n<li>Register for TIN if you don&#8217;t have one (visit www.firs.gov.ng)<\/li>\n\n\n\n<li>Ensure all directors\/partners have TINs<\/li>\n\n\n\n<li>Link TIN to your bank accounts<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 5-7: Gather Documentation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Collect all 2025 invoices and receipts<\/li>\n\n\n\n<li>Organize bank statements<\/li>\n\n\n\n<li>List all employees and their salaries<\/li>\n\n\n\n<li>Document business expenses<\/li>\n\n\n\n<li>Compile asset registers<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Week 2: Systems and Software<\/h3>\n\n\n\n<p><strong>Day 8-10: Audit Your Accounting System<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Can your software handle new PAYE rates?<\/li>\n\n\n\n<li>Is it e-invoicing ready?<\/li>\n\n\n\n<li>Can it generate NRS-compliant reports?<\/li>\n\n\n\n<li>Contact your software provider for updates<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 11-12: Payroll System Updates<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Download updated PAYE tables for 2026<\/li>\n\n\n\n<li>Test calculations with sample salaries<\/li>\n\n\n\n<li>Train HR staff on new tax bands<\/li>\n\n\n\n<li>Prepare employee communications about changes<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 13-14: Invoicing System Evaluation<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Research e-invoicing requirements for your business size<\/li>\n\n\n\n<li>Identify compliant invoicing solutions<\/li>\n\n\n\n<li>Budget for necessary software upgrades<\/li>\n\n\n\n<li>Schedule implementation before end of December<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Week 3: Professional Consultation<\/h3>\n\n\n\n<p><strong>Day 15-17: Engage a Tax Professional<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Find a certified tax consultant familiar with 2026 reforms<\/li>\n\n\n\n<li>Schedule a comprehensive tax health check<\/li>\n\n\n\n<li>Discuss your specific business situation<\/li>\n\n\n\n<li>Get advice on optimization strategies<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 18-19: Review Business Structure<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Is your current structure tax-efficient under new rules?<\/li>\n\n\n\n<li>Should you restructure before 2026?<\/li>\n\n\n\n<li>Are there new exemptions you can leverage?<\/li>\n\n\n\n<li>Document any recommended changes<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 20-21: Plan Cash Flow for Tax Obligations<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Estimate your 2026 tax liability<\/li>\n\n\n\n<li>Set aside funds for quarterly payments (if applicable)<\/li>\n\n\n\n<li>Review payment deadlines<\/li>\n\n\n\n<li>Set up reminders for critical dates<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Week 4: Implementation and Training<\/h3>\n\n\n\n<p><strong>Day 22-24: Train Your Team<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Educate accounting staff on new rules<\/li>\n\n\n\n<li>Train sales team on e-invoicing requirements<\/li>\n\n\n\n<li>Brief management on compliance obligations<\/li>\n\n\n\n<li>Create internal tax compliance guidelines<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 25-26: Vendor and Contractor Verification<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Request TINs from all suppliers<\/li>\n\n\n\n<li>Verify their tax registration status<\/li>\n\n\n\n<li>Update vendor master file<\/li>\n\n\n\n<li>Send compliance reminders to key partners<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 27-28: Customer Communication<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If you&#8217;re registered for VAT, inform customers about e-invoicing<\/li>\n\n\n\n<li>Update terms and conditions if necessary<\/li>\n\n\n\n<li>Prepare FAQs about invoice changes<\/li>\n\n\n\n<li>Train customer service team<\/li>\n<\/ul>\n\n\n\n<p><strong>Day 29-30: Final Preparations<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Run test transactions on new systems<\/li>\n\n\n\n<li>Double-check all tax rates and calculations<\/li>\n\n\n\n<li>Backup all 2025 financial data<\/li>\n\n\n\n<li>Schedule first quarter 2026 tax planning meeting<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span>Frequently Asked Questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Q: I&#8217;m a freelancer earning \u20a6600,000 per year. Do I need to pay tax?<\/strong><\/p>\n\n\n\n<p>No. The first \u20a6800,000 is tax-free. You&#8217;re completely exempt from personal income tax.<\/p>\n\n\n\n<p><strong>Q: My small business makes \u20a695 million annually. Am I really tax-free?<\/strong><\/p>\n\n\n\n<p>Yes! If your turnover is under \u20a6100 million and fixed assets under \u20a6250 million, you pay zero Companies Income Tax, zero Capital Gains Tax, and zero Development Levy.<\/p>\n\n\n\n<p><strong>Q: What happens if I don&#8217;t implement e-invoicing?<\/strong><\/p>\n\n\n\n<p>You could face penalties, your VAT claims might be rejected, and the NRS could audit you. It&#8217;s not optional if you&#8217;re VAT-registered.<\/p>\n\n\n\n<p><strong>Q: Can I still use manual invoices?<\/strong><\/p>\n\n\n\n<p>For small businesses below VAT registration threshold, yes. But if you&#8217;re VAT-registered, you&#8217;ll need to transition to e-invoicing.<\/p>\n\n\n\n<p><strong>Q: I run a small restaurant. How do these changes affect me?<\/strong><\/p>\n\n\n\n<p>Great news: food items are zero-rated for VAT. If your turnover is under \u20a6100 million, you&#8217;re exempt from income tax. If you have employees, update your payroll system for new PAYE rates. Focus on keeping good records.<\/p>\n\n\n\n<p><strong>Q: What&#8217;s the deadline for filing my 2025 tax returns?<\/strong><\/p>\n\n\n\n<p>Typically, within 6 months of your financial year-end. For most businesses using calendar year, that means June 30, 2026. Don&#8217;t be late\u2014penalties are steep.<\/p>\n\n\n\n<p><strong>Q: Do I still need an accountant?<\/strong><\/p>\n\n\n\n<p>More than ever. These reforms are complex. A good tax advisor will save you far more than they cost.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Final_Thoughts_Opportunity_in_the_Chaos\"><\/span>Final Thoughts: Opportunity in the Chaos<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yes, these reforms are massive. Yes, they require work. Yes, you might be overwhelmed.<\/p>\n\n\n\n<p>But here&#8217;s the truth: <strong>These changes create more opportunities than obstacles.<\/strong><\/p>\n\n\n\n<p>If you&#8217;re a small business making under \u20a6100 million, you just got a huge competitive advantage. Zero tax means more cash to reinvest, hire, and grow.<\/p>\n\n\n\n<p>If you&#8217;re an employee earning under \u20a610 million, you&#8217;ll likely take home more money in 2026 than 2025.<\/p>\n\n\n\n<p>If you&#8217;re export-oriented, your income just became tax-free.<\/p>\n\n\n\n<p>The businesses that will struggle are those that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ignore these changes until it&#8217;s too late<\/li>\n\n\n\n<li>Try to fly under the radar (you won&#8217;t\u2014the systems are too sophisticated now)<\/li>\n\n\n\n<li>View compliance as a burden rather than a competitive advantage<\/li>\n<\/ul>\n\n\n\n<p>The businesses that will thrive are those that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Get organized now<\/li>\n\n\n\n<li>Invest in proper systems<\/li>\n\n\n\n<li>Work with qualified tax professionals<\/li>\n\n\n\n<li>View this as an opportunity to professionalize their operations<\/li>\n<\/ul>\n\n\n\n<p>Nigeria&#8217;s tax system is entering the modern era. Your business should too.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Need_Help_Getting_Tax-Ready_for_2026\"><\/span>Need Help Getting Tax-Ready for 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The clock is ticking. January 1, 2026 will arrive whether you&#8217;re ready or not.<\/p>\n\n\n\n<p><strong>Aothr is building the simplest way for Nigerian businesses to handle payroll, invoicing, tax calculations, and compliance\u2014all in one place.<\/strong><\/p>\n\n\n\n<p>We&#8217;re designed specifically for the 2026 tax reforms. Our platform automatically:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Calculates correct PAYE using new rates<\/li>\n\n\n\n<li>Generates tax estimates based on your actual numbers<\/li>\n\n\n\n<li>Produces compliant invoices ready for e-invoicing<\/li>\n\n\n\n<li>Tracks receipts and expenses for audit purposes<\/li>\n\n\n\n<li>Creates profit &amp; loss reports from your bank statements<\/li>\n<\/ul>\n\n\n\n<p><strong>Join our early access list<\/strong> and get:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Free 3-month trial when we launch<\/li>\n\n\n\n<li>Priority onboarding and training<\/li>\n\n\n\n<li>Dedicated support during the transition<\/li>\n\n\n\n<li>Free tax compliance checklist<\/li>\n<\/ul>\n\n\n\n<p>\ud83d\udc49 <strong><a href=\"https:\/\/aothr.com\/\">Get early access to Aothr<\/a><\/strong> \ud83d\udc48<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Resources_and_Links\"><\/span>Resources and Links<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Official Government Resources:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nigeria Revenue Service: www.firs.gov.ng<\/li>\n\n\n\n<li>Tax Reform Committee: [Official announcements]<\/li>\n\n\n\n<li>TIN Registration: www.firs.gov.ng\/tin<\/li>\n<\/ul>\n\n\n\n<p><strong>Professional Bodies:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Institute of Chartered Accountants of Nigeria (ICAN)<\/li>\n\n\n\n<li>Chartered Institute of Taxation of Nigeria (CITN)<\/li>\n<\/ul>\n\n\n\n<p><strong>Stay Updated:<\/strong> This guide will be updated as the NRS releases additional implementation details. Bookmark this page and check back regularly.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><em>Disclaimer: This guide is for informational purposes only and should not be considered professional tax or legal advice. Tax laws are complex and your specific situation may require personalized guidance from a certified tax professional. Always consult with qualified advisors before making tax-related decisions.<\/em><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>About the Author:<\/strong> This comprehensive guide was created by the Aothr team, combining insights from tax professionals, official government sources, and years of experience helping Nigerian businesses navigate compliance challenges.<\/p>\n\n\n\n<p><strong>Last Updated:<\/strong> November 30, 2025<\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Last Updated: November 30, 2025 | Reading Time: 18 minutes If you&#8217;re a business owner in Nigeria, mark January 1, 2026 on your calendar in bold red ink. That&#8217;s the day everything changes. Four landmark tax reform acts signed into law on June 26, 2025 will fundamentally transform how taxes are collected and administered in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/posts\/5","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/comments?post=5"}],"version-history":[{"count":2,"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/posts\/5\/revisions"}],"predecessor-version":[{"id":11,"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/posts\/5\/revisions\/11"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/media\/6"}],"wp:attachment":[{"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/media?parent=5"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/categories?post=5"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aothr.com\/blog\/wp-json\/wp\/v2\/tags?post=5"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}