While the world was watching for the next big startup hub in Africa, Nigeria was quietly rewriting the rules —and now, it has officially emerged as Africa’s #1 tax haven for startups and small businesses . Thanks to the groundbreaking Nigerian Tax Act 2025 , Nigeria is no longer just Africa’s most populous nation—it’s now the smartest place to start and scale a business . If you’re a founder, entrepreneur, investor, or SME operator anywhere in Africa (or beyond), what’s happening in Nigeria right now should be on your radar. The Game-Changing Nigerian Tax Act 2025 Signed into law in JUNE 2025, the Nigerian Tax Act 2025 is a full-spectrum reform targeting the nation’s entrepreneurial ecosystem. Its goal? To eliminate tax burdens that stifle growth and attract both local and international innovators. Key Provisions: 0% corporate income tax for startups in their first 3 years 10% flat income tax for SMEs with revenue below ₦100 million 5-year tax holidays for startups in tech, healthc...