On 1 January 2026, Nigeria crossed a fiscal threshold that successive administrations had approached but rarely dared to step over. With the simultaneous commencement of four far-reaching statutes – the Nigeria Tax Act 2025, the Nigeria Tax Administration Act 2025, the Nigeria Revenue Service Establishment Act 2025, and the Joint Revenue Board Establishment Act 2025 – the country embarked on what is clearly its most ambitious attempt in decades to reconstruct the architecture of taxation. Together, these laws seek to consolidate a notoriously fragmented tax system, modernise tax administration, and raise Nigeria’s chronically low tax-to-GDP ratio to levels capable of sustaining a modern state.