Nigeria’s New Tax Regime: What You Need to Know (Finance Act 2025)
At Akinyele Oluwale & Co., we are committed to keeping our clients informed about the latest regulatory changes affecting businesses and individuals in Nigeria.
The Finance Act 2025 represents one of the most significant tax reforms in Nigeria in recent years. Signed into law to simplify the tax system, reduce multiple taxation, and improve ease of doing business, the Act introduces several key changes:
Major Highlights:
Company Income Tax (CIT) reduced to 25% for large companies (from 30%).
Tertiary Education Tax significantly reduced from 2% to 0.5%.
- Strengthened rules against multiple taxation across federal, state, and local governments.
- Expanded scope of Value Added Tax (VAT) on digital services and luxury goods.
- Higher exemption thresholds for Capital Gains Tax and Personal Income Tax.
- Mandatory digital compliance through the new Rev360 platform.
New Tax Portal – Rev360
The Federal Inland Revenue Service (FIRS) has launched Rev360 (www.rev360.gov.ng), a unified digital platform for all federal tax filings and payments. This new system makes tax compliance easier, faster, and more transparent.
Our Advisory
These reforms present both opportunities and compliance requirements for businesses. Early adaptation will help you avoid penalties and optimize your tax position.
Meta and Anthropic in Talks Over Massive $10 Billion AI Compute Deal
By Akinyele Oluwale | www.akinyeleoluwale.finance
Executive Summary
Meta Platforms and Anthropic are reportedly in early discussions over a potential AI compute agreement worth up to $10 billion over two years. Unlike a traditional investment or acquisition, the proposed arrangement would involve Meta leasing computing power to Anthropic, marking a significant strategic shift as AI infrastructure becomes one of the world's most valuable assets. If completed, the deal could reshape the competitive landscape of artificial intelligence, cloud computing, and enterprise AI services.
Introduction
Artificial intelligence is entering a new era.
For years, the spotlight has focused on breakthrough AI models such as ChatGPT, Claude, Gemini, and Llama. Today, however, the industry's greatest competitive advantage is no longer just the quality of AI models—it is access to the enormous computing infrastructure required to build and operate them.
Reports that Meta Platforms and Anthropic are discussing a potential $10 billion AI compute deal illustrate this transformation.
Rather than purchasing Anthropic or making another equity investment, Meta is reportedly considering leasing massive computing capacity to the AI company behind Claude. If finalized, the agreement would represent one of the largest commercial AI infrastructure arrangements ever proposed.
What Is the Proposed Deal?
According to multiple reports, Anthropic proposed the arrangement in June 2026. The discussions remain at an early stage and there is no guarantee an agreement will ultimately be signed. Reuters reports the proposal could be worth up to $10 billion over two years, with monthly payments and provisions allowing either party to exit under certain conditions.
Instead of investing directly in Anthropic, Meta would potentially provide access to its expanding AI infrastructure—including high-performance GPUs, advanced networking, and large-scale data centers—to help Anthropic train and deploy future generations of Claude.
If completed, the partnership would allow Anthropic to diversify its sources of computing power while giving Meta an opportunity to monetize billions of dollars invested in AI infrastructure.
Why Compute Has Become the New Currency of AI
Training modern frontier AI models requires an extraordinary amount of computing power.
Every new generation of AI demands:
Without these resources, even the most talented AI researchers cannot build competitive models.
This explains why companies worldwide are investing hundreds of billions of dollars in AI infrastructure rather than software alone.
Meta's Expanding AI Ambitions
Meta has dramatically increased spending on artificial intelligence infrastructure.
The company has invested heavily in:
CEO Mark Zuckerberg has previously indicated that Meta could eventually offer cloud computing services if it develops capacity beyond its internal needs. He noted that companies regularly approach Meta seeking access to its AI models or spare compute resources. Recent reports also indicate Meta is building capabilities to sell excess computing power and has been recruiting senior cloud infrastructure talent.
Why Anthropic Needs More Compute
Anthropic has become one of the world's leading AI companies through its Claude family of models.
As enterprise adoption accelerates, demand for computing power has surged.
Anthropic already maintains significant infrastructure partnerships, including an expanded agreement with Amazon for large-scale compute capacity. The company has also pursued additional arrangements to diversify infrastructure as demand continues to grow.
The proposed Meta agreement would further strengthen that strategy.
Why This Matters for Investors
The reported negotiations demonstrate an important investment trend.
The AI economy increasingly rewards companies that own the infrastructure powering artificial intelligence.
Potential beneficiaries include:
GPU Manufacturers
Demand for AI accelerators remains exceptionally strong as AI companies continue expanding training capacity.
Data Center Operators
Every new AI model requires enormous computing facilities capable of supporting thousands of high-performance processors.
Cloud Computing Providers
AI companies increasingly rent infrastructure rather than build everything themselves.
Energy Companies
AI data centers consume enormous amounts of electricity, making reliable power generation increasingly valuable.
Networking Companies
Ultra-fast networking hardware is essential for connecting thousands of GPUs during AI training.
Meta's Opportunity
If Meta successfully launches a commercial AI infrastructure business, it could diversify beyond its advertising-driven business model.
Potential benefits include:
This could place Meta in closer competition with established cloud providers and newer AI infrastructure specialists.
Risks to Watch
Despite the excitement, several uncertainties remain.
As with many large corporate negotiations, the reported talks may ultimately change significantly—or not result in a final agreement.
The Bigger Picture
The reported negotiations highlight a profound shift in artificial intelligence.
The industry is evolving from a race to build smarter algorithms into a race to control the infrastructure that powers those algorithms.
Future AI leadership will increasingly depend on access to:
Infrastructure has become the foundation of the next generation of artificial intelligence.
Conclusion
Whether or not the proposed Meta–Anthropic agreement is finalized, it sends a clear message to investors and technology leaders alike.
Artificial intelligence is no longer defined solely by software innovation.
The companies that build, finance, and control AI infrastructure are becoming just as important as those developing the models themselves.
For investors, this reinforces a powerful long-term theme: the AI infrastructure economy may be one of the most significant wealth-creation opportunities of the coming decade.
As the AI race intensifies, compute is rapidly becoming one of the world's most strategic resources.
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