Nigeria’s tax overhaul pulls crypto exchanges into identity-based reporting, reshaping how digital assets are brought into the traditional economy.
Nigeria is rolling out a new approach to cryptocurrency oversight that relies on tax and identity systems rather than blockchain surveillance, as part of a sweeping reform of its tax regime.
Under Nigeria’s newly implemented tax reforms, crypto service providers are required to link transactions to Tax Identification Numbers (TINs) and, where applicable, National Identification Numbers (NINs).
The framework, which took effect on Jan. 1, is embedded in the Nigeria Tax Administration Act (NTAA) 2025 and marks one of the country's most sweeping tax overhauls.
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