REGELUNG | Nigeria Revenue Service veröffentlicht Richtlinien zur Besteuerung virtueller Vermögenswerte

BitcoinKE · 2026-08-04T05:03:02.000Z

Nigeria hat seine ersten umfassenden Richtlinien zur Besteuerung virtueller Vermögenswerte veröffentlicht und damit lang ersehnte Klarheit geschaffen, wie Kryptowährungstransaktionen und Virtual Asset Service Providers (VASPs) im Rahmen des neuen regulatorischen Regelwerks des Landes besteuert werden. Die von der Nigeria Revenue Service (NRS) veröffentlichten Vorgaben legen fest, wie Steuern für Krypto-Nutzer, Börsen, Broker, Verwahrer und andere digitale Asset-Unternehmen gelten sollen, die im Land tätig sind. Die Richtlinien ordnen virtuelle Vermögenswerte breit ein, um unter anderem Kryptowährungen, Stablecoins, Security Tokens, Utility Tokens und nicht-fungible Tokens (NFTs) einzuschließen. Sie beschreiben steuerpflichtige Tatbestände wie das Kaufen, Verkaufen, Eintauschen oder Veräußern digitaler Vermögenswerte und decken zugleich Einkommen ab, das durch Mining, Staking, Airdrops und andere kryptobezogene Aktivitäten erzielt wird. Gewinne aus Transaktionen mit virtuellen Vermögenswerten werden nach den neuen Steuergesetzen Nigerias als steuerpflichtiges Einkommen behandelt.

Nigeria has issued its first comprehensive guidelines on the taxation of virtual assets, providing long-awaited clarity on how cryptocurrency transactions and Virtual Asset Service Providers (VASPs) will be taxed under the country’s new regulatory framework. The guidance, released by the Nigeria Revenue Service (NRS), sets out how taxes will apply to crypto users, exchanges, brokers, custodians and other digital asset businesses operating in the country.
The guidelines classify virtual assets broadly to include cryptocurrencies, stablecoins, security tokens, utility tokens and non-fungible tokens (NFTs). They outline taxable events such as buying, selling, exchanging or disposing of digital assets, while also covering income earned from mining, staking, airdrops and other crypto-related activities. Gains from virtual asset transactions are treated as taxable income under Nigeria’s new tax laws.
 
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For VASPs, the framework introduces detailed compliance obligations. Exchanges and other licensed providers must register with the NRS, maintain detailed transaction records, file periodic tax returns and comply with customer identification and reporting requirements. They are also expected to keep records of customer transactions and provide information to tax authorities when requested.
The guidance also standardizes how digital assets should be valued for tax purposes. Virtual assets must generally be assessed using prevailing market prices from approved exchanges or other recognized valuation methods where market prices are unavailable. This is intended to reduce disputes over asset valuations and improve consistency in tax reporting.
The release follows Nigeria’s broader effort to establish a coordinated regulatory framework for digital assets. Earlier this year, the government introduced the Virtual Assets Executive Order, which allocated regulatory responsibilities among agencies including the Central Bank of Nigeria (CBN), the Securities and Exchange Commission (SEC) and the Nigeria Revenue Service (NRS), with the NRS tasked with developing specialized tax policies for the sector.
 
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