For many ambitious entrepreneurs in Nigeria today, there is a deep-seated psychological urge to append the letters "Limited" to their business names. It feels like a rite of passage, a signal to the market that a scrappy startup has finally matured into a formidable corporate entity. However, as we navigate the opening weeks of 2026 and settle into the transformative landscape defined by the Nigeria Tax Act of 2025, the traditional wisdom of rushing to incorporate a Limited Liability Company requires a cold, hard second look. From a purely strategic and fiscal standpoint, converting your registration from a business name to a company may actually be an ill-advised move at this specific moment. While the prestige of a corporate seal is undeniable, the current economic and legislative climate suggests that remaining small and simple might be the most sophisticated financial move you can make.