The Floray blog
Notes on tax, money and business, in plain language
Short reads on the 2026 tax rules, budgeting, business plans, fraud and running a business in Nigeria.
BusinessHow to write a business plan a Nigerian bank will actually read
Lenders read three pages closely: the summary, the numbers and the risks. Here is how to make those three pages do the work.
7 October 2026 · 2 min read
MoneyBudgeting for yearly rent: turn one big bill into twelve small ones
Most landlords want a year upfront. A savings goal and a monthly budget line make the next renewal a non-event.
1 October 2026 · 1 min read
TaxDo you pay company income tax? The ₦100 million small company test
Under the Nigeria Tax Act 2025, small companies pay no company income tax and no development levy. Here is how to tell if you qualify.
24 September 2026 · 1 min read
RiskFive fraud warning signs in a small business, and the controls that stop them
Most fraud in small organisations is simple, and so are the controls that prevent it. These are the signs investigators look for first.
15 September 2026 · 1 min read
SustainabilityYour generator has a carbon footprint. Here is how to measure it
Diesel and petrol generators are most Nigerian businesses' largest source of emissions. Measuring them is simpler than it sounds.
5 September 2026 · 1 min read