The Nigeria Revenue Service (NRS), Formerly FIRS
FIRS became the Nigeria Revenue Service on 1 January 2026. What the NRS does, what stays with your State Internal Revenue Service, and what it means for filing.
· NairaTax Tax Advisory Team · 8 min read
The Nigeria Revenue Service (NRS) is Nigeria's renamed and expanded federal tax authority — formerly the Federal Inland Revenue Service (FIRS) — created under the Nigeria Tax Act 2025 reforms and in force from 1 January 2026 to consolidate federal revenue collection. If you paid tax to FIRS, you now deal with the NRS.
The name on the letterhead changed, but the tax office you already know did not disappear. This guide explains why FIRS became the NRS, what the new authority is responsible for, and — most importantly — what actually changes for you as an individual or a company. The short version: your registration carries over, your obligations continue, and the rebrand mostly consolidates federal collection under one clearer roof.
Key takeaways
- The Federal Inland Revenue Service (FIRS) has been renamed the Nigeria Revenue Service (NRS) under the Nigeria Tax Act 2025 (NTA 2025), in force from 1 January 2026.
- The NRS is the federal revenue authority — it does not replace the 36 state internal revenue services, which still collect state-level taxes such as most PAYE.
- Your existing TIN and FIRS portal login carry over — there is no need to re-register just because of the rename.
- Headline rates are unchanged by the rename itself: VAT stays 7.5%, standard CIT is 30%, and small companies (turnover ≤ ₦50 million) pay 0% CIT.
- The NRS mandate is wider than the old FIRS — it consolidates federal revenue collection and continues the rollout of measures like e-invoicing and TIN-linked remittances.
1. Why FIRS became the NRS, and when
The rename is part of the Nigeria Tax Act 2025 (NTA 2025), the reform package signed in 2025 and in force from 1 January 2026. As part of that overhaul, the Federal Inland Revenue Service (FIRS) was reconstituted and renamed the Nigeria Revenue Service (NRS). On first mention in any official context you will now see it written as NRS (formerly FIRS).
The logic behind the change is consolidation. Before the reforms, federal revenue collection was spread across several agencies and statutes. The NTA 2025 pulls the core tax laws together and gives a single federal body — the NRS — a clearer, broader mandate to assess, collect and account for federal revenue. The rebrand signals that scope: this is meant to be the national revenue service, not just an "inland revenue" department.
For taxpayers, the timing that matters is 1 January 2026. From that date the NTA 2025 is the live law and the NRS is the operating authority. This is not a future proposal you can wait on — it is current.
2. What the NRS does: its expanded mandate
The NRS is the federal government's principal tax administrator. Its core job is to assess, collect and remit the taxes that belong to the Federal Government, and to administer the Nigeria Tax Act 2025.
In practice, the NRS is responsible for federal taxes including:
| Tax | Rate / basis under NTA 2025 | Who it applies to |
|---|---|---|
| Company Income Tax (CIT) | 30% standard; 0% for small companies | Companies |
| Value Added Tax (VAT) | 7.5% | Businesses that supply taxable goods/services |
| Development Levy | 4% of assessable profits | Companies (small companies exempt) |
| Capital Gains Tax (CGT) | Gains up to ₦150m exempt; above that, PIT rates or 30% | Individuals and companies |
| Withholding Tax (WHT) | 10% / 5% / 2% depending on payment | Payers who deduct at source |
The "expanded" part of the mandate is about consolidation and enforcement tooling, not brand-new taxes invented overnight. The NRS continues the federal push toward e-invoicing (real-time electronic reporting of invoices) and toward TIN-linked remittances, so that what a business reports and what it remits can be matched more closely. You can see how these federal taxes are computed using NairaTax's CIT calculator and VAT calculator.
Crucially, the NRS is a federal body. That boundary matters, and it is the single most common point of confusion — covered in full in section 3 and again in the FAQ.
3. What changes day-to-day for individuals and companies
For most people and businesses, the honest answer is: less than the name change suggests. Your legal obligations flow from the Nigeria Tax Act 2025, and the NRS administers them. Here is what to actually pay attention to.
Your TIN
Your Tax Identification Number (TIN) remains your single identifier for federal tax. It is not reissued because of the rename. The NRS continues the drive to link TINs to filings and remittances, so keeping your TIN active and correctly recorded matters more than ever — especially for withholding tax, where no TIN means the WHT rate is doubled.
Filing and remittances
Filing cycles and remittance rules continue under the NRS. Companies still file CIT; VAT-registered businesses still charge 7.5% VAT and remit it; employers still remit deductions. The counterparty is now labelled NRS rather than FIRS, but the mechanics you already follow are intact. Check exact dates on the tax deadlines page.
E-invoicing
The federal move to e-invoicing — issuing invoices electronically and reporting them to the tax authority — continues under the NRS. If your business was already in scope for e-invoicing under FIRS, you remain in scope under the NRS; the obligation follows the law, not the logo.
A worked PAYE example (unchanged by the rename)
PAYE rates come from the NTA 2025 and are not altered by the rename. Take an employee on ₦400,000/month gross with the default 8% pension relief and no rent relief. Their PAYE is ₦48,740/month, leaving ₦319,260 net — an effective rate of about 12.2%.
If that same employee has annual rent of ₦1,200,000, they get rent relief of ₦240,000 (20% of the rent, since that is lower than the ₦500,000 cap), and their monthly PAYE drops to ₦45,140 — roughly ₦3,600/month less. You can run your own figure on the PAYE calculator.
Note on PAYE and the NRS: most employee PAYE is administered by your state internal revenue service, not the NRS. The rates below are set federally by the NTA 2025, but the authority you remit PAYE to is generally your state — see section 6 and the FAQ.
| Monthly gross | Monthly PAYE | Monthly net | Effective rate |
|---|---|---|---|
| ₦70,000 (min wage) | ₦0 | ₦70,000 | 0% (exempt) |
| ₦150,000 | ₦10,700 | ₦127,300 | 7.1% |
| ₦400,000 | ₦48,740 | ₦319,260 | 12.2% |
| ₦1,000,000 | ₦148,100 | ₦771,900 | 14.8% |
How we keep this accurate: figures below match NairaTax's calculators, which implement the Nigeria Tax Act 2025.
4. Is your TIN and FIRS portal still valid?
Yes. Existing registrations carry over. Your TIN does not change, and existing FIRS portal accounts continue to work under the NRS — you do not need to create a new identity or re-register simply because of the rename. The rebrand is a change of name and mandate at the institution level, not a wipe of the taxpayer database.
What you should do is practical housekeeping: make sure your registered details (business name, address, contact, bank and directors) are current, keep your TIN active, and expect NRS branding to gradually replace FIRS branding on portals, correspondence and receipts. If you receive a notice referring to the NRS, treat it as the same authority you knew as FIRS — not a scam or a duplicate agency. When in doubt, verify against the official site at firs.gov.ng.
5. Key deadlines to remember
The single date that anchors everything is 1 January 2026 — the day the Nigeria Tax Act 2025 came into force and the NRS became the operating federal authority. From that point, the NTA 2025 rates and rules are live.
Beyond that, your specific filing and remittance deadlines depend on your tax type and accounting period, and they are unchanged by the rename. Rather than memorise them, use the maintained schedule:
- Federal and state due dates: tax deadlines
- Compute what you owe before the date: all calculators
Do not treat the rebrand as a reason to pause or delay filing. Obligations that fell due under FIRS remain due under the NRS.
6. What to watch next
A few things are worth keeping an eye on as the NRS beds in:
- NRS branding replacing FIRS across portals, TIN certificates, receipts and official communications — expect a transition period where both names appear.
- E-invoicing expansion — the phased federal rollout of real-time invoice reporting continues under the NRS.
- The federal-versus-state split — the NRS handles federal revenue; the 36 state internal revenue services continue to handle state taxes (including most PAYE). Watch for clearer guidance on coordination between them.
- Executive orders on CIT — standard CIT is 30%, but the NTA 2025 allows reduction to 25% by executive order, so the effective company rate is one to monitor.
For the official view of the reforms, see the tax reform portal at fiscalreforms.ng and the authority's own site at firs.gov.ng.
Frequently Asked Questions
Is FIRS now called NRS?
Yes. The Federal Inland Revenue Service (FIRS) has been renamed the Nigeria Revenue Service (NRS) under the Nigeria Tax Act 2025, in force from 1 January 2026. It is the same federal authority with a new name and a wider mandate, which is why official documents now say "NRS (formerly FIRS)".
What is the Nigeria Revenue Service responsible for?
The NRS assesses, collects and accounts for federal taxes, including Company Income Tax, VAT, the Development Levy, federal Capital Gains Tax and Withholding Tax. It administers the Nigeria Tax Act 2025 and runs federal systems such as the TIN register and e-invoicing.
Is my old TIN still valid under the NRS?
Yes. Your TIN carries over unchanged, and existing FIRS portal accounts continue to work under the NRS. You do not need to re-register because of the rename. Just keep your registered details current, since a missing or invalid TIN can cause your withholding tax rate to be doubled.
When did FIRS change to NRS?
The change took effect with the Nigeria Tax Act 2025, which is in force from 1 January 2026. That is the date to treat the NRS as the live federal authority and the NTA 2025 as the current law.
Does the NRS collect state taxes too?
No. The NRS is the federal revenue authority. State taxes — including most employee PAYE, and various state levies — are still collected by the 36 state internal revenue services, not the NRS. If you are an employee, your PAYE is generally administered by your state's revenue service, even though the PAYE rates themselves are set federally by the Nigeria Tax Act 2025.
Do rates or deadlines change because of the rename?
The rename by itself does not change rates or due dates. VAT stays 7.5%, standard CIT stays 30% (0% for small companies), and your filing deadlines continue as before. What changes is the name of the authority and its consolidated mandate. Confirm figures on the NairaTax calculators and dates on the tax deadlines page.
This article is general information, not tax advice. Confirm figures with the Nigeria Revenue Service (NRS) or a licensed tax adviser.