Title	Demystifying the New Nigeria Tax Act (NTA 2026): Ujoatuonu Nkwachi Highlights What Individuals, Businesses Need to Know
ID	29155578
External ID	00dceb9d6029ad4410a98d606ec85387
Author	Peter Oluka
Published Date	Dec. 9, 2025, 8:04 a.m.
Summary	Advertisements As Nigeria moves closer to the enforcement of the new Nigeria Tax Act (NTA – 2025), effective January 1, 2026, conversations around its implications have intensified among individuals,…
Tags
URL	https://techeconomy.ng/demystifying-the-new-nigeria-tax-act-nta-2026-ujoatuonu-nkwachi-highlights-what-individuals-businesses-need-to-know
Sentiment	Negative: 0.01850 Neutral: 0.92235 Positive: 0.05915
Relevance	0.01754

Content ID	36749708
Key	f097e7e5-a20a-437b-a950-ad1bc68d266c
Content	Advertisements As Nigeria moves closer to the enforcement of the new Nigeria Tax Act (NTA – 2025), effective January 1, 2026, conversations around its implications have intensified among individuals, startups, and corporate entities. To bring clarity to the key provisions of this reform, Techeconomy sat down with Mr. Ujoatuonu Gideon Nkwachi, FCA, managing partner at Gideon Nkwachi & Co., Chartered Accountants, Ikeja Lagos, to understand some of the provisions of the new Nigeria Tax Act (2025). Mr. Nkwachi is a seasoned Chartered Accountant and financial expert with vast professional experience spanning the manufacturing, trading, information technology, oil and gas, maritime, and agricultural sectors. He began his career with ICC & Co., Chartered Accountants and Tax Consultants, where he received rigorous training in audit, tax advisory and financial management. He holds a Bachelor of Science (B.Sc.) degree in Accounting and a Master of Science (M.Sc.) degree in Finance from the University of Lagos (UNILAG). He is a Fellow of the Institute of Chartered Accountants of Nigeria (ICAN) and a Fellow of the Chartered Institute of Taxation of Nigeria (CITN). In addition, he is an Associate Member of the Chartered Institute of Administration (CIA), a Member of the Accounting Technicians Scheme of West Africa (ATSWA), and a Certified Forensic Accountant (ICAN-trained). Ujoatuonu Gideon Nkwachi, FCA Mr. Ujoatuonu also holds an International Financial Reporting Standards (IFRS) Certificate from ACCA (UK) and is duly registered with the Financial Reporting Council of Nigeria (FRCN). With his diverse expertise and over two decades of experience in finance, taxation, and business advisory, he brings a deep understanding of Nigeria's evolving fiscal landscape and its implications for businesses under the new 2025 Tax Laws. TE: Explain the current tax practice in Nigeria? Ujoatuonu Gideon Nkwachi (UGN): The current Tax practice in Nigeria, for Companies and corporations, FIRS superintends the administration of company taxes under the Finance Act year 2020. A company having income above N25million threshold pays its VAT, CIT, EDT and WHT, and when in defaults pays Penalties and interest. For individuals; While individuals Pay PAYE under PIT Act under each state by law of residence; Example LIRS as popularly moderated by the cascaded income class with Lagos as its perfect example for ease of collection. Other states come behind because of poor tax ICT infrastructure. NTA 2026 major changes a)Finance Act 2020 PITA 2011 and CAMA 2004 amended 2020 repealed and replaced by NTA, Nigeria Tax Administration Act, Nigeria Revenue Service establishment Act and Joint Rev board Establishment Act b)Small business tax free Turnover of N50million minimum 27.5% for 2026 year of assessment for CIT c)Dev levy now 4% on assessable profit replacing Tertiary Education/ Police and Inf Tech Levy d)On individuals, New PIT progressive Tax band calculation e)Rent relief 20 of Earned Income of N500,000 replacing CRA – Consolidated relief allowance f)On shares in capital market, CGT to 30percent on profit against 10percent on sales g)Inclusion of gig and digital business into the tax net h)Expansion of VAT exemptions list example From land and real estate acquisitions. i)Pioneer status ends Dec31 2025 replaced Economic development incentive giving allowance of 5percent per year on eligible capital expenditure for 5 years. TE: When does the New Nigeria Tax Act take effect? Ujoatuonu Gideon Nkwachi (UGN): The New Nigeria Tax Act officially takes effect from January 1, 2026. This means for individuals that all income earned from that date forward will be subject to the provisions of the new law because individual are taxed on Actual Year Bases, while for Companies, all incomes earned in 2025 will be taxed on the new law because companies are taxed on Preceding Year Basis. The 2025 tax year remains governed by the existing legislation, giving individuals and businesses time to understand and align with the new compliance requirements. TE: Which individuals will the new tax law apply to? UGN: The Act applies broadly to all individuals earning income in Nigeria, regardless of their profession or mode of earning. This includes salaried workers, traders, artisans, remote employees, digital influencers, and content creators. In addition, Nigerians earning abroad who are classified as tax residents in Nigeria are also obligated to pay tax under the NTA. This provision ensures inclusivity and closes gaps where income sources were previously untaxed. TE: Will transfers and deposits into my bank account now be taxed? UGN: Absolutely not. The NTA does not tax financial movements such as bank transfers, deposits, or withdrawals. These transactions are not considered income. Only legitimate earnings, that is, money made from employment, trade, investments, or other productive activities, are taxable. So, moving funds between accounts does not create a tax liability. TE: Will the money I keep in my account be taxed? UGN: No. Merely keeping or saving money in your bank account does not attract tax. What is taxable is the income you generate, whether through employment, entrepreneurship, or investments. The NTA is focused on income generation, not savings or capital retention. TE: I'm a student with no job. Will I pay tax in 2026? UGN: No. Students, job seekers, and individuals with no taxable income are not required to pay tax. The Nigerian tax framework is income-based, meaning that only those who earn above certain thresholds are expected to pay taxes. TE: Will tax authorities monitor business bank accounts more closely? UGN: Yes, monitoring will become more structured under the NTA. With improved digital tools and integration with financial systems, authorities can better detect non-compliance. However, this does not mean that authorities will tax your account balances. Their focus remains on ensuring that declared profits and incomes align with actual business performance. The relationships between CAC and FIRS and BANKS have been streamlined to back check and check balance one another. TE: Will loans be taxed under the new law? Also, I run a one-man business. Which tax applies to me, Personal Income Tax or Company Income Tax? UGN: No. Loans are not taxable because they are not income; they represent liabilities that must be repaid. However, the interest income earned by the lender, such as a bank, microfinance institution, or fintech provider, is considered taxable revenue for that entity. This ensures that taxation occurs where economic value is truly created. If you run a small business, this depends on your registration type. If you operate under a business name (sole proprietorship or partnership), your profits are subject to Personal Income Tax (PIT) under your personal name. However, if your business is registered as a limited liability company, you will be required to pay Company Income Tax (CIT under the name of your company) This distinction encourages entrepreneurs to choose structures that align with their business goals and reporting obligations. TE: Will I pay tax on profits from share sales? And, are pensioners affected by the new law? UGN: No, from the NTA, as long as your total share value sold is ₦150 million or less and the profit is below ₦10 million. Once these limits are exceeded, the capital gain becomes taxable. This change ensures that smaller investors are protected, while larger investors contribute fairly to public revenue. Now 2025 CGT is 10percent, on sales proceeds even on losses. But on the NTA CGT is 30percent from Jan 2026. From the NTA, the CGT allows you to sales and avoid CGT if you reinvest your sale proceeds. Also allows the investor to subtract expenses and so CGT is left on only profits declared. However, all the current sales in the stock market up till dec 31st 2025 will be on the old stock market rules on CGT. Even foreign investors will also enjoy this new rules, investors will not be paying CGT on losses as it is currently taxed before the NTA. Regarding pensions, all approved pensions and retirement benefits remain tax-exempt. The government recognizes that pensioners rely on fixed incomes and should not be burdened with additional taxation. TE: Are military salaries still taxable? UGN: No. In recognition of their national service, the salaries of military personnel are now exempt from taxation under the NTA. TE: Do players in the creative industry like authors, musicians, athletes, etc., still enjoy tax exemptions on foreign income? There is also confusion as whether crypto and NFT are taxable UGN: No. Under the new regime, a creative must pay Nigerian tax on both their domestic and foreign earnings. This aligns Nigeria's tax framework with international standards on global income taxation. Meanwhile, the Act explicitly brings digital assets, such as cryptocurrencies, NFTs, and other virtual assets, into the tax net. Any profit made from the sale , trade, or conversion of these assets will now attract tax. This reflects Nigeria's growing recognition of the digital economy as a legitimate income source. TE: Then, who is exempt from paying Personal Income Tax? Use this opportunity to clarify the new progressive tax bands under the NTA UGN: First, individuals earning below ₦800,000 annually, or those earning at or below the national minimum wage, are fully exempt from paying tax. This ensures that low-income earners are protected from undue financial pressure. Now, the progressive tax bands under the new tax law are as follows: First ₦800,000 → 0% tax rate. ₦2.2 million → 15% ₦4 million → 18% ₦13 million → 21% ₦25 million → 23% Above ₦50 million → 25% This progressive structure ensures fairness, because those earning more contribute a higher proportion to national development. TE: Will severance or terminal benefits be taxed? And are foreign dividends, rent, or royalties taxable in Nigeria? UGN: No, provided the severance payment does not exceed ₦50 million. Any amount beyond that threshold will be taxed according to the progressive bands above. This approach provides relief for workers transitioning from employment while ensuring equitable contribution from larger payouts. Regarding foreign dividends, rent or royalties; not necessarily. If they were already taxed from the country of origin and If such earnings are repatriated through approved channels (such as licensed banks), they are exempt from tax. This encourages transparency and supports foreign currency inflows into the Nigerian economy. TE: Are disability pensions for soldiers taxable? How about new agricultural businesses, will they pay tax? UGN: No. Any disability-related pension or compensation received by members of the armed forces remains fully exempt from taxation, recognizing their service and sacrifice. Furthermore, agricultural enterprises involved in crop production, livestock farming, or processing are exempt from income tax for a defined period. This incentive promotes investment in agriculture and supports Nigeria's food security agenda. TE: Are government bond incomes taxable? And can you explain what the rent relief provision mean for individuals? UGN: No. Income from federal and state government bonds continues to be exempt from taxation, encouraging citizens to invest in government securities. So, starting from 2026, taxpayers can claim rent relief of up to 20% of annual rent paid, capped at ₦500,000. For example, if you pay ₦5 million in rent annually, 20% would be ₦1 million, but you can only claim ₦500,000 rent allowance ceiling. To qualify, you must declare your actual rent and submit relevant documentation to the tax authorities. This measure acknowledges the growing cost of accommodation in Nigeria's cities. It is also a way to get landlords into the tax net for WHT and PIT purposes. TE: Will most Nigerians benefit under the new law? UGN: Generally, yes. For example, an individual earning ₦6 million per year will pay ₦780,000 under the new system, compared to ₦896,000 under the old law, a ₦116,000 reduction. The reform lowers the burden on the middle class and promotes higher disposable income, which could stimulate spending and economic growth. TE: Are small companies exempt from tax? UGN: Yes. Companies with an annual turnover of below ₦50 million and below are exempt from Company Income Tax. However, they are still required to file their financial statements through the TaxPro Max portal each year to maintain compliance status. However, if the company fails to file returns on time, the benefit of N50million threshold is lost. TE: As a remote worker or someone under the gig economy, freelancing for international organisations, do I pay tax in Nigeria? And will foreigners working in Nigeria be taxed? UGN: The answer is yes, unless your employer's country has a tax treaty with Nigeria or your income is covered by diplomatic exemption. The principle is that all income earned by Nigerian residents, regardless of where it originates, is taxable, except explicitly exempted by law. Ujoatuonu Gideon Nkwachi on tax reform and 2026 implementation For foreigners working in Nigeria, the tax is not in all cases. Foreign nationals working for startups or firms in the tech and creative industries may be exempt if their income is already taxed in their country of residence. This provision aims to attract foreign talent and boost innovation-driven sectors. PIT is resident based over source of income activity location. However some foreign treaties allows movements of certain taxes to when the individuals dwells more than 180days within the year. 0 Shares
Content Reference URL	None

Publisher Name	Techeconomy (#2520)
Publisher URL	https://techeconomy.ng/
Description	None
Trust Flow Score	14
Citation Flow Score	36

Data Source Name	NewsCatcher (#303)
Data Source Type	news
Data Source URL	https://www.newscatcherapi.com/
Description
Weight	1

DJDT

Versions

Package	Name	Version
Django		5.2.1
Python		3.11.8
coverage	Coverage	7.4.4
debug_toolbar	Debug Toolbar	4.3.0
django_extensions	Django Extensions	5.2.1
grappelli	Grappelli	4.0.2

Time

Resource usage

Resource	Value
User CPU time	53.459 msec
System CPU time	0.000 msec
Total CPU time	53.459 msec
Elapsed time	83.520 msec
Context switches	14 voluntary, 1 involuntary

Browser timing

Timing attribute	Timeline	Milliseconds since navigation start (+length)

Settings from app.settings

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SECURE_SSL_REDIRECT	`False`
SERVER_EMAIL	`'root@localhost'`
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SESSION_COOKIE_DOMAIN	`None`
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SESSION_COOKIE_PATH	`'/'`
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SESSION_COOKIE_SECURE	`False`
SESSION_ENGINE	`'django.contrib.sessions.backends.db'`
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SHORT_DATE_FORMAT	`'m/d/Y'`
SIGNING_BACKEND	`'django.core.signing.TimestampSigner'`
SILENCED_SYSTEM_CHECKS	`[]`
SQL_FILES_DIR	`'/mnt/disks/pennyloupe_disk/pennyloupe/app/core/sql'`
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Headers

Request headers

Key	Value
Accept	/
Accept-Encoding	gzip, br, zstd, deflate
Host	www.pennyloupe.com
User-Agent	Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)

Response headers

Key	Value
Content-Type	text/html; charset=utf-8

WSGI environ

Since the WSGI environ inherits the environment of the server, only a significant subset is shown below.

Key	Value
CONTENT_LENGTH
CONTENT_TYPE
PATH_INFO	/ticker/CIA/content/29155578
QUERY_STRING
REMOTE_ADDR	216.73.216.158
REQUEST_METHOD	GET
SCRIPT_NAME
SERVER_NAME	pennyloupe.com
SERVER_PORT	443
SERVER_PROTOCOL	HTTP/1.1

Request

View information

View function	Arguments	Keyword arguments	URL name
`app.core.views.app.ticker_content_detail`	`()`	`{'content_id': 29155578, 'ticker': 'CIA'}`	`ticker_content_detail`

No cookies

No session data

No GET data

No POST data

SQL queries from 1 connection

default 16.92 ms (5 queries )

Query Timeline Time (ms) Action

SELECT "pl_content"."created_dt",
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       "pl_content"."publish_dt",
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       "pl_content"."sentiment",
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       "pl_content"."data_source_id",
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  FROM "pl_content"
WHERE "pl_content"."id" = 29155578
LIMIT 21SELECT ••• FROM "pl_content" WHERE "pl_content"."id" = 29155578 LIMIT 21

5.50

Connection: default

Transaction status: Idle

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/whitenoise/middleware.py in __call__(124)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django_htmx/middleware.py in __call__(43)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/app/core/views/app.py in ticker_content_detail(2297)
  content = Content.objects.get(id=content_id)

SELECT "pl_content_content"."created_dt",
       "pl_content_content"."updated_dt",
       "pl_content_content"."status_id",
       "pl_content_content"."id",
       "pl_content_content"."key",
       "pl_content_content"."content",
       "pl_content_content"."content_ref_url",
       "pl_content_content"."content_id"
  FROM "pl_content_content"
WHERE "pl_content_content"."content_id" = 29155578
ORDER BY "pl_content_content"."id" ASC
LIMIT 1SELECT ••• FROM "pl_content_content" WHERE "pl_content_content"."content_id" = 29155578 ORDER BY "pl_content_content"."id" ASC LIMIT 1

7.64

Connection: default

Transaction status: Idle

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/whitenoise/middleware.py in __call__(124)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django_htmx/middleware.py in __call__(43)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/app/core/views/app.py in ticker_content_detail(2303)
  content_content = ContentContent.objects.filter(details=content).first()

SELECT "pl_content_publisher"."created_dt",
       "pl_content_publisher"."updated_dt",
       "pl_content_publisher"."status_id",
       "pl_content_publisher"."id",
       "pl_content_publisher"."name",
       "pl_content_publisher"."url",
       "pl_content_publisher"."domain",
       "pl_content_publisher"."description",
       "pl_content_publisher"."weight",
       "pl_content_publisher"."trust_flow_score",
       "pl_content_publisher"."citation_flow_score"
  FROM "pl_content_publisher"
WHERE "pl_content_publisher"."id" = 2520
LIMIT 21SELECT ••• FROM "pl_content_publisher" WHERE "pl_content_publisher"."id" = 2520 LIMIT 21

1.29

Connection: default

Transaction status: Idle

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/whitenoise/middleware.py in __call__(124)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django_htmx/middleware.py in __call__(43)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/app/core/views/app.py in ticker_content_detail(2306)
  publisher = content.publisher

SELECT "pl_data_source"."created_dt",
       "pl_data_source"."updated_dt",
       "pl_data_source"."status_id",
       "pl_data_source"."id",
       "pl_data_source"."name",
       "pl_data_source"."type",
       "pl_data_source"."url",
       "pl_data_source"."description",
       "pl_data_source"."weight",
       "pl_data_source"."class_name",
       "pl_data_source"."class_params_json"
  FROM "pl_data_source"
WHERE "pl_data_source"."id" = 303
LIMIT 21SELECT ••• FROM "pl_data_source" WHERE "pl_data_source"."id" = 303 LIMIT 21

1.32

Connection: default

Transaction status: Idle

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/whitenoise/middleware.py in __call__(124)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django_htmx/middleware.py in __call__(43)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/app/core/views/app.py in ticker_content_detail(2307)
  data_source = content.data_source

SELECT COUNT(*) AS "__count"
FROM "pl_content"
WHERE "pl_content"."parent_content_id" = 29155578SELECT COUNT(*) AS "__count" FROM "pl_content" WHERE "pl_content"."parent_content_id" = 29155578

1.17

Connection: default

Transaction status: Idle

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/whitenoise/middleware.py in __call__(124)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django_htmx/middleware.py in __call__(43)
  return self.get_response(request)

/mnt/disks/pennyloupe_disk/pennyloupe/app/core/views/app.py in ticker_content_detail(2319)
  return render(request, "ticker_content_detail.html", context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/shortcuts.py in render(25)
  content = loader.render_to_string(template_name, context, request, using=using)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/loader.py in render_to_string(62)
  return template.render(context, request)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/backends/django.py in render(107)
  return self.template.render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in render(171)
  return self._render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/test/utils.py in instrumented_test_render(114)
  return self.nodelist.render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in render(1016)
  return SafeString("".join([node.render_annotated(context) for node in self]))

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in <listcomp>(1016)
  return SafeString("".join([node.render_annotated(context) for node in self]))

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in render_annotated(977)
  return self.render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/loader_tags.py in render(159)
  return compiled_parent._render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/test/utils.py in instrumented_test_render(114)
  return self.nodelist.render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in render(1016)
  return SafeString("".join([node.render_annotated(context) for node in self]))

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in <listcomp>(1016)
  return SafeString("".join([node.render_annotated(context) for node in self]))

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in render_annotated(977)
  return self.render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/loader_tags.py in render(65)
  result = block.nodelist.render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in render(1016)
  return SafeString("".join([node.render_annotated(context) for node in self]))

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in <listcomp>(1016)
  return SafeString("".join([node.render_annotated(context) for node in self]))

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in render_annotated(977)
  return self.render(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/defaulttags.py in render(320)
  match = condition.eval(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/smartif.py in eval(61)
  return func(context, self.first, self.second)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/smartif.py in <lambda>(107)
  ">": infix(10, lambda context, x, y: x.eval(context) > y.eval(context)),

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/defaulttags.py in eval(886)
  return self.value.resolve(context, ignore_failures=True)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in resolve(722)
  obj = self.var.resolve(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in resolve(854)
  value = self._resolve_lookup(context)

/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/django/template/base.py in _resolve_lookup(925)
  current = current()

27	`<td><a href="{% url 'ticker_content_detail' ticker=ticker content_id=content_detail.content.parent.id %}">{{ content_detail.content.parent.title }}</a></td>`
28	`</tr>`
29	`{% endif %}`
30	`{% if content_detail.content.children.count > 0 %}`
31	`<tr>`
32	`<th>Children</th>`
33	`<td>`
34	`<ul>`

/mnt/disks/pennyloupe_disk/pennyloupe/app/core/templates/ticker_content_detail.html

Static files (720 found, 2 used)

Static file paths

None

Static file apps

grappelli
django.contrib.admin
django_htmx
app.core
django_extensions
debug_toolbar

Static files

css/pennyloupe.css: /mnt/disks/pennyloupe_disk/pennyloupe/app/core/static/css/pennyloupe.css
img/penny_loupe_logo.png: /mnt/disks/pennyloupe_disk/pennyloupe/app/core/static/img/penny_loupe_logo.png

django.contrib.staticfiles.finders.AppDirectoriesFinder (720 files)

Templates (6 rendered)

Template path

templates

Templates

ticker_content_detail.html: /mnt/disks/pennyloupe_disk/pennyloupe/app/core/templates/ticker_content_detail.html; Toggle context
{'False': False, 'None': None, 'True': True} {'DEFAULT_MESSAGE_LEVELS': {'DEBUG': 10, 'ERROR': 40, 'INFO': 20, 'SUCCESS': 25, 'WARNING': 30}, 'csrf_token': '<SimpleLazyObject: <function csrf.<locals>._get_val at ' '0x7f3fb4b29f80>>', 'messages': <FallbackStorage: request=<WSGIRequest: GET '/ticker/CIA/content/29155578'>>, 'perms': PermWrapper(<SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>), 'request': '<<request>>', 'user': '<SimpleLazyObject: <function ' 'AuthenticationMiddleware.process_request.<locals>.<lambda> at ' '0x7f3fb4b29300>>'} {'content_detail': {'content': <Content: Demystifying the New Nigeria Tax Act (NTA 2026): Ujoatuonu Nkwachi Highlights What Individuals, Businesses Need to Know - Peter Oluka>, 'content_content': <ContentContent: Content ID: 36749708>, 'data_source': <DataSource: NewsCatcher>, 'publisher': <ContentPublisher: Techeconomy>}, 'ticker': 'CIA'}
base.html: /mnt/disks/pennyloupe_disk/pennyloupe/templates/base.html; Toggle context
{'False': False, 'None': None, 'True': True} {'DEFAULT_MESSAGE_LEVELS': {'DEBUG': 10, 'ERROR': 40, 'INFO': 20, 'SUCCESS': 25, 'WARNING': 30}, 'csrf_token': '<SimpleLazyObject: <function csrf.<locals>._get_val at ' '0x7f3fb4b29f80>>', 'messages': <FallbackStorage: request=<WSGIRequest: GET '/ticker/CIA/content/29155578'>>, 'perms': PermWrapper(<SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>), 'request': '<<request>>', 'user': '<SimpleLazyObject: <function ' 'AuthenticationMiddleware.process_request.<locals>.<lambda> at ' '0x7f3fb4b29300>>'} {'content_detail': {'content': <Content: Demystifying the New Nigeria Tax Act (NTA 2026): Ujoatuonu Nkwachi Highlights What Individuals, Businesses Need to Know - Peter Oluka>, 'content_content': <ContentContent: Content ID: 36749708>, 'data_source': <DataSource: NewsCatcher>, 'publisher': <ContentPublisher: Techeconomy>}, 'ticker': 'CIA'}
components/leftnav.html: /mnt/disks/pennyloupe_disk/pennyloupe/templates/components/leftnav.html; Toggle context
{'False': False, 'None': None, 'True': True} {'DEFAULT_MESSAGE_LEVELS': {'DEBUG': 10, 'ERROR': 40, 'INFO': 20, 'SUCCESS': 25, 'WARNING': 30}, 'csrf_token': '<SimpleLazyObject: <function csrf.<locals>._get_val at ' '0x7f3fb4b29f80>>', 'messages': <FallbackStorage: request=<WSGIRequest: GET '/ticker/CIA/content/29155578'>>, 'perms': PermWrapper(<SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>), 'request': '<<request>>', 'user': '<SimpleLazyObject: <function ' 'AuthenticationMiddleware.process_request.<locals>.<lambda> at ' '0x7f3fb4b29300>>'} {'content_detail': {'content': <Content: Demystifying the New Nigeria Tax Act (NTA 2026): Ujoatuonu Nkwachi Highlights What Individuals, Businesses Need to Know - Peter Oluka>, 'content_content': <ContentContent: Content ID: 36749708>, 'data_source': <DataSource: NewsCatcher>, 'publisher': <ContentPublisher: Techeconomy>}, 'ticker': 'CIA'} {'block': <Block Node: leftnav. Contents: [<TextNode: '\n <div'>, <IncludeNode: template=<FilterExpression '"components/leftnav.html"'>>, <TextNode: '\n </di'>]>}
components/header.html: /mnt/disks/pennyloupe_disk/pennyloupe/templates/components/header.html; Toggle context
{'False': False, 'None': None, 'True': True} {'DEFAULT_MESSAGE_LEVELS': {'DEBUG': 10, 'ERROR': 40, 'INFO': 20, 'SUCCESS': 25, 'WARNING': 30}, 'csrf_token': '<SimpleLazyObject: <function csrf.<locals>._get_val at ' '0x7f3fb4b29f80>>', 'messages': <FallbackStorage: request=<WSGIRequest: GET '/ticker/CIA/content/29155578'>>, 'perms': PermWrapper(<SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>), 'request': '<<request>>', 'user': '<SimpleLazyObject: <function ' 'AuthenticationMiddleware.process_request.<locals>.<lambda> at ' '0x7f3fb4b29300>>'} {'content_detail': {'content': <Content: Demystifying the New Nigeria Tax Act (NTA 2026): Ujoatuonu Nkwachi Highlights What Individuals, Businesses Need to Know - Peter Oluka>, 'content_content': <ContentContent: Content ID: 36749708>, 'data_source': <DataSource: NewsCatcher>, 'publisher': <ContentPublisher: Techeconomy>}, 'ticker': 'CIA'} {'block': <Block Node: header. Contents: [<TextNode: '\n\n '>, <IncludeNode: template=<FilterExpression '"components/header.html"'>>, <TextNode: '\n\n '>]>}
components/ticker_subnav.html: /mnt/disks/pennyloupe_disk/pennyloupe/app/core/templates/components/ticker_subnav.html; Toggle context
{'False': False, 'None': None, 'True': True} {'DEFAULT_MESSAGE_LEVELS': {'DEBUG': 10, 'ERROR': 40, 'INFO': 20, 'SUCCESS': 25, 'WARNING': 30}, 'csrf_token': '<SimpleLazyObject: <function csrf.<locals>._get_val at ' '0x7f3fb4b29f80>>', 'messages': <FallbackStorage: request=<WSGIRequest: GET '/ticker/CIA/content/29155578'>>, 'perms': PermWrapper(<SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>), 'request': '<<request>>', 'user': '<SimpleLazyObject: <function ' 'AuthenticationMiddleware.process_request.<locals>.<lambda> at ' '0x7f3fb4b29300>>'} {'content_detail': {'content': <Content: Demystifying the New Nigeria Tax Act (NTA 2026): Ujoatuonu Nkwachi Highlights What Individuals, Businesses Need to Know - Peter Oluka>, 'content_content': <ContentContent: Content ID: 36749708>, 'data_source': <DataSource: NewsCatcher>, 'publisher': <ContentPublisher: Techeconomy>}, 'ticker': 'CIA'} {'block': <Block Node: content. Contents: [<TextNode: '\n\n <div class="uk-flex'>, <IncludeNode: template=<FilterExpression '"components/ticker_subnav.html"'>>, <TextNode: '\n <!-- /SUB NAV--'>, <Variable Node: content_detail.content.title>, <TextNode: '</td>\n '>, <IfNode>, <TextNode: '\n '>, <IfNode>, <TextNode: '\n '>, <Variable Node: content_detail.content.id>, <TextNode: '</td>\n '>, <Variable Node: content_detail.content.external_id>, <TextNode: '</td>\n '>, <Variable Node: content_detail.content.author>, <TextNode: '</td>\n '>, <Variable Node: content_detail.content.publish_dt>, <TextNode: '</td>\n '>, <Variable Node: content_detail.content.summary>, <TextNode: '</td>\n '>, <Variable Node: content_detail.content.tags>, <TextNode: '</td>\n '>, <IfNode>, <TextNode: '\n '>, <Variable Node: content_detail.content.sentiment_negative>, <TextNode: '   \n '>, <Variable Node: content_detail.content.sentiment_neutral>, <TextNode: '   \n '>, <Variable Node: content_detail.content.sentiment_positive>, <TextNode: '<br/>\n '>, <django.template.defaulttags.WidthRatioNode object at 0x7f3fb6007ed0>, <TextNode: '%;"></div>\n '>, <Variable Node: content_detail.content.sentiment_neutral>, <TextNode: '" style="width:'>, <django.template.defaulttags.WidthRatioNode object at 0x7f3fb600c310>, <TextNode: '%;"></div>\n '>, <Variable Node: content_detail.content.sentiment_positive>, <TextNode: '" style="width:'>, <django.template.defaulttags.WidthRatioNode object at 0x7f3fb600c690>, <TextNode: '%;"></div>\n '>, <Variable Node: content_detail.content.relevance_score>, <TextNode: '</td>\n '>, <IfNode>, <TextNode: '\n '>, <IfNode>, <TextNode: '\n <li clas'>, <Variable Node: content_detail.data_source.name>, <TextNode: '\n '>, <Variable Node: content_detail.data_source.id>, <TextNode: ')\n '>, <Variable Node: content_detail.data_source.type>, <TextNode: '</td>\n '>, <Variable Node: content_detail.data_source.url>, <TextNode: '" target="_blank">'>, <Variable Node: content_detail.data_source.url>, <TextNode: '</a></td>\n '>, <Variable Node: content_detail.data_source.description>, <TextNode: '</td>\n '>, <Variable Node: content_detail.data_source.weight>, <TextNode: '</td>\n '>]>} {'ticker': 'CIA'}
components/footer.html: /mnt/disks/pennyloupe_disk/pennyloupe/templates/components/footer.html; Toggle context
{'False': False, 'None': None, 'True': True} {'DEFAULT_MESSAGE_LEVELS': {'DEBUG': 10, 'ERROR': 40, 'INFO': 20, 'SUCCESS': 25, 'WARNING': 30}, 'csrf_token': '<SimpleLazyObject: <function csrf.<locals>._get_val at ' '0x7f3fb4b29f80>>', 'messages': <FallbackStorage: request=<WSGIRequest: GET '/ticker/CIA/content/29155578'>>, 'perms': PermWrapper(<SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>), 'request': '<<request>>', 'user': '<SimpleLazyObject: <function ' 'AuthenticationMiddleware.process_request.<locals>.<lambda> at ' '0x7f3fb4b29300>>'} {'content_detail': {'content': <Content: Demystifying the New Nigeria Tax Act (NTA 2026): Ujoatuonu Nkwachi Highlights What Individuals, Businesses Need to Know - Peter Oluka>, 'content_content': <ContentContent: Content ID: 36749708>, 'data_source': <DataSource: NewsCatcher>, 'publisher': <ContentPublisher: Techeconomy>}, 'ticker': 'CIA'} {'block': <Block Node: footer. Contents: [<TextNode: '\n '>, <IncludeNode: template=<FilterExpression '"components/footer.html"'>>, <TextNode: '\n '>]>}

Context processors

django.template.context_processors.csrf: Toggle context
{'csrf_token': <SimpleLazyObject: <function csrf.<locals>._get_val at 0x7f3fb4b29f80>>}
django.template.context_processors.debug: Toggle context
{}
django.template.context_processors.request: Toggle context
{'request': <WSGIRequest: GET '/ticker/CIA/content/29155578'>}
django.contrib.auth.context_processors.auth: Toggle context
{'user': <SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>, 'perms': PermWrapper(<SimpleLazyObject: <function AuthenticationMiddleware.process_request.<locals>.<lambda> at 0x7f3fb4b29300>>)}
django.contrib.messages.context_processors.messages: Toggle context
{'messages': <FallbackStorage: request=<WSGIRequest: GET '/ticker/CIA/content/29155578'>>, 'DEFAULT_MESSAGE_LEVELS': {'DEBUG': 10, 'INFO': 20, 'SUCCESS': 25, 'WARNING': 30, 'ERROR': 40}}

Cache calls from 1 backend

Summary

Total calls	Total time	Cache hits	Cache misses
0	0 ms	0	0

Commands

add	get	set	get_or_set	touch	delete	clear	get_many	set_many	delete_many	has_key	incr	decr	incr_version	decr_version
0	0	0	0	0	0	0	0	0	0	0	0	0	0	0

Signals

Signal	Receivers
class_prepared
connection_created	register_type_handlers
got_request_exception
m2m_changed
post_delete
post_init
post_migrate	create_permissions, create_contenttypes
post_save	create_initial_trade_position
pre_delete
pre_init
pre_migrate	inject_rename_contenttypes_operations
pre_save
request_finished	close_old_connections, close_caches, reset_urlconf
request_started	reset_queries, close_old_connections
setting_changed	reset_cache, clear_cache_handlers, update_installed_apps, update_connections_time_zone, clear_routers_cache, reset_template_engines, storages_changed, clear_serializers_cache, language_changed, localize_settings_changed, complex_setting_changed, root_urlconf_changed, static_storage_changed, static_finders_changed, form_renderer_changed, auth_password_validators_changed, user_model_swapped, update_toolbar_config, reset_hashers, Options.setting_changed, update_level_tags, uninstall_if_needed, clear_caches, StaticFilesStorage._clear_cached_properties, FileSystemStorage._clear_cached_properties, FileSystemStorage._clear_cached_properties, FileSystemStorage._clear_cached_properties, FileSystemStorage._clear_cached_properties, FileSystemStorage._clear_cached_properties, FileSystemStorage._clear_cached_properties

Path	Location
.DS_Store	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/.DS_Store
grappelli/.DS_Store	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/.DS_Store
grappelli/js/grappelli.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/grappelli.js
grappelli/js/jquery.grp_related_m2m.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_related_m2m.js
grappelli/js/jquery.grp_autocomplete_fk.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_autocomplete_fk.js
grappelli/js/jquery.grp_autocomplete_generic.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_autocomplete_generic.js
grappelli/js/jquery.grp_timepicker.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_timepicker.js
grappelli/js/jquery.grp_collapsible_group.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_collapsible_group.js
grappelli/js/jquery.grp_related_generic.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_related_generic.js
grappelli/js/jquery.grp_related_fk.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_related_fk.js
grappelli/js/jquery.grp_collapsible.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_collapsible.js
grappelli/js/grappelli.min.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/grappelli.min.js
grappelli/js/jquery.grp_autocomplete_m2m.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_autocomplete_m2m.js
grappelli/js/jquery.grp_inline.js	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/js/jquery.grp_inline.js
grappelli/images/spritesheet-1694777276.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/spritesheet-1694777276.png
grappelli/images/backgrounds/loading-small.gif	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/backgrounds/loading-small.gif
grappelli/images/backgrounds/changelist-results.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/backgrounds/changelist-results.png
grappelli/images/backgrounds/ui-sortable-placeholder.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/backgrounds/ui-sortable-placeholder.png
grappelli/images/backgrounds/nav-grabber.gif	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/backgrounds/nav-grabber.gif
grappelli/images/backgrounds/messagelist.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/backgrounds/messagelist.png
grappelli/images/icons/ui-datepicker-next.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/ui-datepicker-next.png
grappelli/images/icons/link-external-small_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/link-external-small_hover.png
grappelli/images/icons/tools-arrow-up-handler_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-arrow-up-handler_hover.png
grappelli/images/icons/date-hierarchy-back.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/date-hierarchy-back.png
grappelli/images/icons/tools-delete-handler-predelete.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-delete-handler-predelete.png
grappelli/images/icons/breadcrumbs-rtl.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/breadcrumbs-rtl.png
grappelli/images/icons/datepicker_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/datepicker_hover.png
grappelli/images/icons/tools-trash-handler_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-trash-handler_hover.png
grappelli/images/icons/selector-add-m2m-vertical_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/selector-add-m2m-vertical_hover.png
grappelli/images/icons/tools-related-remove-handler-small_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-related-remove-handler-small_hover.png
grappelli/images/icons/sorted-descending.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/sorted-descending.png
grappelli/images/icons/breadcrumbs_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/breadcrumbs_hover.png
grappelli/images/icons/tools-viewsite-link_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-viewsite-link_hover.png
grappelli/images/icons/object-tools-add-link.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/object-tools-add-link.png
grappelli/images/icons/tools-related-edit-handler-small-disabled.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-related-edit-handler-small-disabled.png
grappelli/images/icons/tools-related-remove-handler-small-disabled.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-related-remove-handler-small-disabled.png
grappelli/images/icons/sorted-ascending.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/sorted-ascending.png
grappelli/images/icons/link-internal-rtl-small_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/link-internal-rtl-small_hover.png
grappelli/images/icons/pulldown-handler_selected.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/pulldown-handler_selected.png
grappelli/images/icons/tools-delete-handler_hover.png	/mnt/disks/pennyloupe_disk/pennyloupe/.venv/lib/python3.11/site-packages/grappelli/static/grappelli/images/icons/tools-delete-handler_hover.png

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