Nigeria Ends Road Infrastructure Tax Credit Scheme

On 4 February 2026, the Executive Chairman of the Nigeria Revenue Service (NRS), Zacch Adedeji, announced that the Federal Government has decided to discontinue the Road Infrastructure Refurbishment and Development Tax Credit Scheme. As previously reported, the scheme was introduced in 2019, providing that the total investment cost incurred by participants in qualifying projects may be recovered as a tax credit against future corporate income tax payable. The scheme was to remain valid for a …