What the new Nigerian tax law means for visual artists, others
By Mudiare Onobrakpeya
FOR many visual and other artists in Nigeria, tax has always felt distant—something for big companies, banks, or oil firms. But that thinking is no longer sustainable. With the introduction of Nigeria’s new tax framework taking effect from 2026, creative professionals are now clearly within view of the tax system. This is not necessarily a bad thing. In fact, if understood properly, it can be empowering.
The new tax law seeks to simplify Nigeria’s fragmented tax environment and widen participation. For visual artists—painters, sculptors, printmakers, photographers, digital artists, muralists, illustrators, and educators—it brings clarity about where we stand and what is expected of us.
First, the law recognizes income, not profession. Whether money comes from selling paintings, commissions, workshops, royalties, online sales, or grants, it is income. What matters is how much you earn in a year. Under the new structure, individuals earning up to a basic threshold are exempt from personal income tax. This is important. Many emerging artists, students, and part-time practitioners may legally owe no income tax at all, provided they stay within that band. However, once earnings rise beyond that level, tax becomes unavoidable.
This is where record-keeping becomes essential. Artists must begin to see themselves as professionals who document sales, commissions, and expenses. Not because government says so, but because clarity protects you. When income is tracked properly, tax becomes predictable, not frightening.
The law also draws a clearer line between personal practice and business activity. Once an artist operates a studio, registers a brand, runs workshops regularly, sells editions, or employs people, the work begins to resemble a small business. Thankfully, the law offers relief here too. Small businesses below certain turnover and asset levels are largely exempt from company income tax. This is a quiet opportunity for studios, collectives, and art-led enterprises to grow without being crushed early by tax pressure.
Value Added Tax (VAT) is another area artists must understand. VAT is not a tax on your profit; it is a consumption tax added to certain goods and services. Artists who consistently sell taxable goods or services may be required to register for VAT and charge it transparently. This does not make your work more expensive—it simply makes the transaction compliant. Serious collectors, institutions, and corporate clients increasingly expect this level of professionalism.
Digital income is no longer invisible. Artists selling work online, offering virtual workshops, licensing images, or receiving payments from abroad must understand that global reach does not mean tax exemption. If you live and work in Nigeria, your worldwide income may still be assessable. This is not unique to Nigeria—it is the global standard.
Perhaps the most important shift in the new tax law is enforcement. The government is no longer relying on goodwill alone. Penalties for non-compliance are real. But this should not be read as hostility. It is a signal that creative professionals are now taken seriously as economic contributors.
The deeper question artists must ask is not “How do I avoid tax?” but “How do I position myself properly?” Tax compliance builds credibility. It allows artists to work confidently with institutions, international partners, museums, collectors, and sponsors. It turns the artist from a hustler into a stakeholder.
Art is not charity. It is labour, intellect, and value creation. When artists understand the tax system and engage it intelligently, they protect their practice, strengthen their bargaining power, and contribute to building a cultural economy that can no longer be ignored.
The new tax law is not the enemy of the artist. Ignorance is.
* Dr. Onobrakpeya is the President of of Adumadan Art Business Academy
