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HomeMSME HandbookTaxation of Micro, Small and Medium Enterprises (MSMEs) in Nigeria

Taxation of Micro, Small and Medium Enterprises (MSMEs) in Nigeria


A tax handbook for Micro, Small and Medium Enterprises in Nigeria


If you are seeking to learn/ understand how taxes may affect any micro, small or medium sized business in Nigeria, you are in the right place, and you are welcome!

Vi-M’s ebook on ‘Taxation of MSMEs in Nigeria’ is a comprehensive, handy, easy-to-read and easy-to-understand tax guide for Micro, Small and Medium businesses in Nigeria.

It comprehensively covers all the changes in the applicable tax laws, up to the Finance Act, 2020, which became effective from January 1, 2021, and presents them in a easy, handy, practical manner, to guide the reader to effectively satisfy his or her tax knowledge quest.

It helps the reader learn and understand the following:

  1. A bit about MSME statistics in Nigeria, particularly the statistics that drive how they are taxed
  2. Explanations around the legal framework for businesses in Nigeria [i.e. business registrations with the Corporate Affairs Commission (CAC), either as a company or a business name] – which drives how MSMEs are taxed
  3. Taxes payable by business names or individual business owners (sole proprietors & partnerships)
  4. Taxes payable by business names making N25m or less in annual gross turnover
  5. Taxes payable by companies in Nigeria
  6. Taxes payable by companies making less than N25m in annual gross turnover
  7. Tax registration and the concept of Tax Identification Number (TIN)
  8. Tax filing versus tax payment – what they imply
  9. About tax clearance certificates
  10. Detailed analyses of the taxes payable by MSMEs in Nigeria – here, we discuss in more details, the different tax types to which MSMEs in Nigeria are liable, their compliance requirements and how they are calculated.

This ebook is very useful, for start-up and small businesses, MSME owners/ employers, employees in the MSME sector, finance / tax professionals, students in related fields, relevant government agency employees and investors.

Enjoy it, and if you like it, do not forget to give us a positive rating and also help other MSME businesses or stakeholders in your circle learn about this ebook and purchase it!


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