Decoding contract staff taxation: A guide for Nigerian businesses

The evolving nature of the Nigerian workforce has led to a significant surge in the engagement of contract staff across various sectors. This flexible staffing model allows businesses to adapt to changing demands, access specialised skills, and manage costs effectively. However, the tax implications surrounding contract staff often present a source of confusion and potential non-compliance for Human Resources (HR) and Finance departments. Navigating the intricacies of Nigerian tax law is crucial to ensure accurate deductions, timely remittances, and avoidance of costly penalties.

Nigerian law meticulously defines the tax obligations concerning contract staff based on the specifics of their engagement. There are three primary engagement scenarios, each with its distinct tax treatment. The first scenario arises when a company directly employs contract staff, effectively treating them as regular employees. In this instance, the tax obligations are clear-cut: these individuals are deemed employees under the law. Consequently, the company, acting as the employer, is mandated to deduct Pay As You Earn (PAYE) tax from its monthly earnings. This obligation is rooted in the Personal Income Tax Act (PITA), which governs the taxation of individuals employed within Nigeria. Furthermore, the employer bears the responsibility of remitting these PAYE deductions to the relevant State Internal Revenue Service, ensuring adherence to jurisdictional tax regulations.

‘Finally, outsourcing can also lead to WHT payments, assuming that the work performed is a service. If WHT and PAYE are followed correctly, the business will comply with tax law.’

The second scenario involves engaging contract staff through a consulting firm or an outsourcing company. In this arrangement, the company utilising the staff is not considered their direct employer. Instead, the company remits payments to the outsourcing firm in exchange for the services provided by the contract staff. The tax treatment shifts to withholding tax (WHT) in this scenario. The company is legally obligated to deduct WHT from the invoices submitted by the outsourcing firm. The applicable WHT rate typically ranges from 5% to 10%, depending on the specific nature of the services rendered. Critically, it’s the outsourcing company that is responsible for handling PAYE obligations for its staff, because that is who is considered their official employer and that is who is paying salaries.

The third engagement model sees a business directly contracting an individual as an ‘independent contractor’, distinct from an employee status. In this case, payments are not classified as salary; rather, they’re recognised as professional or contract fees. Therefore, the company is required to deduct WHT, usually at a rate of 5 percent for individuals or 10 percent for companies. Importantly, the independent contractor themselves must make an income tax payment.

Distinguishing between these scenarios requires keen knowledge of each specific contract. Failure to do so can lead to an improper tax payment or even a failure to make tax payments on a specific engagement. When there is a failure to remit taxes properly, the business can become exposed to interest and penalties. The goal, of course, is to pay the correct amount of taxes and do so on time.

To avoid common pitfalls and foster compliance, HR and finance departments should have well-documented policies in place. The policies will help guide internal staff as to when they should be paying specific taxes. Another recommendation is to stay current on Nigeria’s constantly changing tax law. It is also a good idea to seek tax counsel and consult with your state’s tax office when unusual and difficult situations arise.

A final recommendation is to think about the internal training that your staff is getting. When a business understands the types of engagements that they are entering, this will allow them to know when to pay PAYE and WHT taxes. The types of engagements will lead directly to the appropriate payment of tax.

Finally, outsourcing can also lead to WHT payments, assuming that the work performed is a service. If WHT and PAYE are followed correctly, the business will comply with tax law.

While these guidelines seem simple to follow, it is often difficult to be fully aware of each contract that a business enters. This is why HR and training come in, because the employees need to understand the types of contracts and payments that they are making. If those engagements are understood, the business will be operating in a more compliant fashion.

Therefore, it can be concluded that direct engagements equal PAYE, contractors equal WHT and outsourcing equals WHT, with the caveat that this is indeed a service contract. With these engagements understood, the business should be well aware of the right kind of tax payments to make. By being aware, the business is now in compliance with Nigeria’s tax law.

Why Kareem’s appointment as CRC Credit Bureau executive director excites board, management

The Board and Management of the CRC Credit Bureau Limited has expressed excitement with the appointment of Jelilat Kareem as the company’s first executive director.

The company said that the appointment has also been confirmed by the Central Bank of Nigeria (CBN).

Joel Owoade, chairman of the Board, said that the Board places great emphasis on corporate governance and that her elevation aligns with the company’s cherished succession planning policy.

He further said that the appointment would strengthen the company’s management, and because it was made from within, it would boost the morale of both the appointee and the entire staff.

Describing the appointment as well-deserved, he expressed confidence that it would further motivate her to continue performing her duties with excellence.

The Managing Director of CRC Credit Bureau, ‘Tunde Popoola, described the appointment as historic, being the first of its kind for the prestigious institution.

According to him, Kareem truly deserves her place on the Board, having been part of the company since its establishment in 2008 and contributing immensely to its enviable position as the industry leader and the largest single-unit private credit bureau in Africa.

He emphasised that her appointment was a reward for hard work, diligence, and outstanding performance, reflecting CRC’s commitment to rewarding excellence and empowering capable talent from within.

Popoola added that the company was confident that her appointment will further strengthen the organisation and support its mission of promoting access to credit, driving financial inclusion, and advancing Nigeria’s economic growth.

Jelilat Kareem is a professional whose dedication and leadership have significantly shaped CRC’s success over the years. She joined the company in 2008 as head of Finance and Corporate Services, and through her outstanding contributions, rose to become Chief Operating Officer overseeing Finance, Enterprise-Wide Services, Operations, and Technology functions. Her leadership has strengthened governance, enhanced efficiency, and deepened the quality of the company’s delivery service.

With over 24 years of experience spanning finance, risk, strategy, and governance, Jelilat brings a wealth of knowledge and an unwavering passion for excellence to this new role.

She holds a bachelor’s degree in Agricultural Economics from Obafemi Awolowo University, Ile-Ife, Osun State, and a master’s degree in Economics from the University of Lagos. She is an Associate of the Institute of Chartered Accountants of Nigeria (ICAN), a Fellow of the Association of Chartered Accountants (ACCA), and an alumna of both the Lagos Business School and the Wharton Business School.

CRC Credit Bureau has, over the years, remained a pioneer and leader in Nigeria’s credit information services industry.

The company has built a strong reputation as a trusted institution guided by integrity and excellence, helping lenders and businesses make informed financial choices while fostering a stronger credit culture across the nation.

Guinea’s coup leader Doumbouya backtracks, enters presidential race

Mamady Doumbouya, Guinea’s military ruler, has officially entered the presidential race, four years after seizing power in a coup that toppled long-time leader Alpha Condé. His decision marks a dramatic reversal of his earlier pledge not to take part in elections aimed at returning the country to civilian rule.

The general, dressed in a dark suit and his signature black sunglasses, arrived at the Supreme Court in Conakry on Monday to submit his candidacy papers, just hours before the deadline for the December 28

vote. He did not make any public statement.

The upcoming election is the first since Doumbouya led special forces to oust then-83-year-old Condé in September 2021, accusing him of corruption, human rights abuses and economic mismanagement. At the time, the young colonel promised a transition to democracy, saying, ‘Neither I nor any member of this transition will be a candidate for anything. As soldiers, we value our word very much.’

Guinea’s GDP jumps 51% after rebasing, boosting fiscal credibility

That word appears to have changed.

A new constitution approved in a September referendum cleared the way for Doumbouya’s candidacy, overturning earlier arrangements that barred junta members from contesting elections. The charter also introduced age limits for candidates – between 40 and 80 years – and required them to reside in Guinea.

Opposition parties and civil society groups have condemned his decision to run, calling it a betrayal of public trust and a blow to the country’s fragile democratic hopes. ‘This is not a transition; it is an entrenchment of military rule,’ said one member of the Forces Vives, a coalition of opposition movements.

Concerns about the credibility of the vote are already mounting. Two of Guinea’s largest opposition parties – RPG Arc en Ciel and UFDG – have been barred from participating. The government’s decision to maintain a hefty deposit of 875 million Guinean francs (about $100,000) for presidential candidates has also drawn criticism for shutting out less wealthy contenders.

Under Doumbouya’s rule, Guinea has faced growing repression. Authorities have cracked down on dissent, banned protests, and suspended several media outlets. Internet access has been restricted during times of unrest, and rights groups have accused security forces of using excessive force against demonstrators.

The irony has not been lost on many Guineans. Doumbouya justified his coup against Condé on similar grounds, accusing the former president of silencing critics, undermining institutions and violating constitutional norms.

Now 40, Doumbouya is the youngest head of state in Africa, a former special forces officer who once served on international missions in Afghanistan, Ivory Coast and the Central African Republic.

The Supreme Court is expected to announce the official list of presidential candidates by November 13.

For now, more than ten contenders are believed to have submitted applications, but the absence of key opposition figures, including ex-president Condé and former prime ministers Cellou Dalein Diallo and Sidya Touré, all living in exile has further deepened doubts about whether December’s election will truly mark Guinea’s return to civilian rule.

Samitivej Elevates Joint Surgery with the latest Mako SmartRobotics generation

Raising the bar for surgical precision and patient recovery, Samitivej Sukhumvit Hospital has offered the latest-generation Mako SmartRobotics system for knee and hip replacement procedures. This robotic-assisted technology enables surgeons to plan and perform operations with sub-millimetre accuracy, significantly reducing trauma to bone and soft tissue.

‘The robot enhances what we can do; it doesn’t replace us,’ said Dr Kriskamol Sithitool, Orthopaedic Surgeon at Samitivej’s Sports and Orthopaedic Centre.

Moreover, the ability to perform bone cutting with such precise and accurate angles enables the application of new surgical theories – such as aligning the prosthetic joint to match the patient’s natural anatomy before degeneration occurs. This advancement allows for more natural post-operative outcomes, potentially leading to improved results and greater patient satisfaction.

Knee and hip replacements are complex procedures, particularly among ageing populations and patients suffering from sports injuries or accidents. Traditionally, outcomes depend heavily on surgical expertise, as joint angles vary from person to person.

‘Surgical experience is crucial to deliver accurate results. For over 13 years, case analysis and angle precision have driven successful outcomes,’ Dr Kriskamol added.

Advanced Robotic Technology for Superior Surgical Precision

The defining identity of Samitivej Sukhumvit Hospital lies in its meticulous attention to every aspect of medical care, ensuring that every patient receives the highest level of satisfaction.

While robotic-assisted surgery is available elsewhere, Samitivej’s latest-generation Mako SmartRobotics system offers distinct advantages for knee and hip replacement procedures by combining robotic precision with advanced imaging and surgical planning.

‘Indeed, this model is currently the only one on the market capable of creating a highly realistic 3D virtual image of the patient’s knee or hip. This precision is achieved through simulations based on the patient’s actual CT scan data, allowing for a surgical plan that closely matches their unique anatomy,’ confirmed Dr Kriskamol.

The model selected by Samitivej Sukhumvit Hospital is among the most advanced and premium versions available. It is capable of performing both knee and hip replacement surgeries. For knee operations, Mako SmartRobotics supports both total and partial knee replacements, making it one of the most comprehensive and versatile robotic systems currently available for surgical procedures.

Key capabilities include:

Precision and accuracy: Provides highly accurate cuts and implant positioning, increasing surgical efficiency and reducing complications.

Bone registry validation (0.5 mm): Minimises injury to bones and soft tissues, resulting in less post-operative pain and faster recovery.

AccuStop Haptic Technology: Restricts surgical instruments to safe zones, reducing the risk of tissue damage and enhancing patient safety.

Bone analysis: Evaluates bone alignment, tissue density and joint angles for optimal planning and implant positioning.

3D CT-based simulation: Creates a detailed, patient-specific model for precise surgical execution.

Comprehensive procedure support: Enables total and partial knee replacements, as well as total hip replacements.

This precision also enables new surgical theories – such as restoring the natural alignment of joints before degeneration – to be put into practice, improving long-term outcomes and patient satisfaction.

By integrating these features, the system ensures maximal surgical precision, safety and patient-centred outcomes, setting Samitivej apart from other hospitals utilising robotic-assisted surgery.

Patient-Centred Benefits: Faster Recovery, Less Pain

The surgical robot, Mako SmartRobotics represents a groundbreaking innovation that elevates the standards of medical treatment by enhancing safety and precision in advanced surgical procedures. In keeping with the hospital’s core commitment to providing the highest quality of care, Samitivej Sukhumvit Hospital has invested in this cutting-edge technology to deliver superior outcomes for its patients.

Robotic-assisted procedures offer significant advantages over traditional surgery, including:

Reduced pain: Post-operative discomfort is considerably lower, with reductions of up to 55.4%.

Faster mobility: Patients are often able to begin walking within one to two days after surgery.

Shorter hospital stays: Accelerated recovery enables patients to resume their daily activities sooner.

Reduced medication needs and lower risk of repeat surgery: Pain management is simpler, while partial knee replacements show up to a 30% reduction in repeat procedures.

Improved joint function: Precise implant alignment promotes better long-term mobility.

High survivorship rate: Partial knee replacements demonstrate a 95.6% survival rate over five years (Australian Orthopaedic Association, 2024).

Remarks : Achievement rates are referenced from Stryker, a global leader in medical technologies.

Although further long-term studies are needed to assess every aspect of patient outcomes, both international and local data confirm that robotic-assisted procedures deliver results that are at least equivalent to – and often superior to – conventional surgical methods.

Comparison: Traditional vs Robotic Surgery

The advantages of robotic-assisted surgery become even clearer when compared to conventional methods. The following table illustrates the key differences in precision, recovery, and overall outcomes between traditional and robotic-assisted joint replacement:

‘I believe that in the future, AI and robotic-assisted surgical technologies will lead us towards personalised surgery – procedures that are tailored precisely to each individual patient. These advancements will allow operations to be performed with even greater accuracy and minimal margin for error,’ added Dr Kriskamol.

Pain Control and Anaesthesia Strategy

A specialised anaesthesiologist administers a spinal and nerve block on the leg undergoing surgery using a Combined Spinal-Epidural Block and Nerve Block (Adductor Canal Block) technique. The procedure takes approximately 30 minutes and works by numbing the spinal nerves responsible for movement and the epidural nerves that control pain sensation.

During the operation, the patient is unable to move the lower body or feel any sensation in the surgical area until the procedure is complete. After surgery, the anaesthesiologist continues to monitor the patient closely to ensure they remain free from post-operative pain. Pain relief through the epidural is maintained, while the medication affecting movement from the spinal block is gradually discontinued.

‘This approach allows patients to regain normal movement without pain, promoting smoother recovery and readiness for rehabilitation. Such procedures require a high level of experience and expertise from the anaesthesiologist,’ said Dr Usanee Sermdamrongsak, Anaesthesiologist, Samitivej Sukhumvit Hospital.

Comprehensive Rehabilitation for Optimal Outcomes

During the recovery period, the anaesthesiologist continues to monitor pain control to ensure the patient does not experience post-operative discomfort, allowing for a faster and more comfortable recovery. Once the patient is ready to begin physical therapy, most no longer feel pain at the surgical site. At this stage, the anaesthesiologist discontinues pain management monitoring and proceeds with the standard referral for rehabilitation.

However, in some cases where mild pain persists but physiotherapy must begin for clinical reasons, the anaesthesiologist can selectively block the specific nerves responsible for pain sensation. This is carried out in coordination with a rehabilitation medicine specialist, enabling the patient to undergo physical therapy comfortably and without pain.

‘This method of patient care ensures that recovery progresses smoothly and that the patient can return to normal life free from post-surgical pain,’ explained Dr Paiyada Wongpakorn, Rehabilitation Medicine Specialist, Samitivej Sukhumvit Hospital.

Samitivej integrates robotic surgery with advanced rehabilitation and exercise services to maximise recovery outcomes:

Isokinetic Testing and Training: Measures muscle strength and range of motion to guide personalised rehabilitation plans. For patients seeking to regain greater physical capacity or return to intensive physical activity, training under the supervision of a sports specialist, combined with the use of an isokinetic machine, provides an enhanced recovery option.

Advanced Rehabilitation Programme: Helps post-operative patients enhance physical performance and achieve higher levels of activity than before surgery, serving as a premium service for those pursuing advanced rehabilitation.

Medical Exercise Service: Led by PhD-level sports medicine specialists, this programme delivers patient-specific exercise regimens to optimise recovery and prevent future injuries.

This seamless integration of robotic surgery, rehabilitation, and personalised exercise programmes distinguishes Samitivej Sukhumvit Hospital from other healthcare providers in Thailand.

‘Recovery doesn’t end when surgery is over. By integrating robotic surgery with specialised rehabilitation and personalised exercise programmes, we can optimise outcomes for every patient,’ added Dr Kriskamol.

Commitment to Continuous Improvement

Surgeons at Samitivej Sukhumvit Hospital continually refine their skills to integrate the latest robotic technologies with clinical expertise, ensuring that patients receive the highest standards of care.

‘Every patient’s anatomy and recovery needs are unique. Robotics and specialised rehabilitation allow us to tailor surgery and recovery for the best possible outcomes,’ said Dr Kriskamol Sithitool, Orthopaedic Surgeon at Samitivej’s Sports and Orthopaedic Centre.

Through this ongoing commitment to innovation and professional development, Samitivej Sukhumvit Hospital reaffirms its position as a leader in advanced, patient-centred orthopaedic care.

ONE Championship: Anatoly Malykhin vows to punish ‘thief’ Reug Reug in heavyweight rematch at ONE 173

Anatoly Malykhin has promised to punish ‘thief’ Oumar Kane when they meet again for the ONE Championship heavyweight MMA world title at ONE 173.

The 37-year-old Russian lost his belt to Reug Reug via a controversial split decision in the Lumpinee Stadium ring a year ago. The rematch on November 16 in Tokyo will be held in a cage at Ariake Arena – a setting Malykhin believes will favour hi,.

‘We don’t like thieves. We’re going to come back and punish them,’ Malykhin, who also holds the ONE light heavyweight and middleweight MMA titles, told the Bangkok Post. ‘Training and camp have been going really well. I feel recovered and ready, so ‘three-belt time’ – I’m gonna smash him.’

The original fight was marred by constant grappling breaks and rope entanglements, with both men falling through multiple times. Malykhin was also shown a yellow card for repeatedly grabbing the ropes to stop takedowns, while Reug Reug was warned for holding the gloves.

The scrappy contest was privately attributed to the awkward dynamics of fighting two heavy wrestlers in a ring rather than a cage. A late flash knockdown for Reug Reug in the corner, after Malykhin had boxed him in, appeared to sway one of the scorecards.

‘He won’t have any corners to go and hide in,’ Malykhin said. ‘Usually he likes to go and do that – he runs away to the corner and hides.’

Malykhin has refused to study the first fight in detail.

‘I haven’t had a chance to even watch through that fight because every time I start watching I fall asleep in the first round,’ he joked. ‘Hopefully this fight is going to be more entertaining.’

Asked for a final message to the Senegalese champion, he added: ‘He should stop dancing, because he clearly likes to waltz.’

The rematch will act as the co-main event in Tokyo, with five other title fights featuring on a card described as the ‘biggest in ONE history’ by CEO Chatri Sityodtong.

Cute posts, cruel trade

For years, CITES — the United Nations’ multilateral treaty aimed at protecting endangered plants and animals from threats posed by international trade — has focused on combating wildlife trafficking networks that smuggle exotic animals from forests and breeding centres to meet demand from private zoos and the traditional medicine trade.

Now, the treaty, conservationists and policymakers have another aspect of this trade to tackle: the rise of the “petfluencer” — a blend of pet and influencer — on social media and in online marketing.

At the upcoming COP20, to be held in Uzbekistan later this month, policymakers from Thailand and India will raise the alarming rise in exotic animal smuggling from Thailand to India that has come about to satisfy demand driven by petfluencers.

These petfluencers have millions of followers, with one example being “Nala the Cat”, who endorses products ranging from cat food to mobile apps.

The popularity of this growing digital form of marketing has also driven demand for exotic pets, inspiring others to find and use them to promote products online.

Amid this trend, Thailand has become one of the major sources of exotic pets, with online influencers, especially from India, travelling to Thailand to find animals for their social media feeds.

Since last year, officials in Thailand and India have confiscated 1,092 wild animals from flights between the two nations, valued at up to 50 million baht.

One hundred and thirty people of Indian nationality have been arrested for smuggling wild animals from Thailand to India, according to the Department of National Parks, Wildlife and Plant Conservation’s (DNP) director Attaphol Charoenchansa.

Smuggled exotic animals comprise reptiles, fish, exotic turtles, small snakes and exotic spiders. These animals are hidden in luggage or even on smugglers’ bodies, according to Polawee Buchakiet, director of the Wildlife Crime Intelligence Centre under the DNP.

The global wildlife trade is the fourth most lucrative criminal enterprise, according to the United Nations Office on Drugs and Crime.

The petfluencer trend also drives Thailand’s local pet market.

Last year alone, petfluencers supported a growing pet market valued at 7.5 billion baht. To keep netizens engaged, marketers turn to more exotic animals, such as iguanas, foxes, and wildlife species like tiger cubs and baby orangutans.

Meanwhile, little has been mentioned about animal welfare and, above all, public safety. These exotic animals might look cute for a while before some of them reach their full size.

It is about time for the government and society to pay real attention to this trend before it worsens.

Educational institutes and schools must educate students about the behaviour of wild animals. Meanwhile, law enforcers must be vigilant in cracking down on illegal breeders and illegal zoos.

No matter how lovely and exotic these animals are, their homes are in nature or, at least, in an appropriate zoo, not caged or turned into marketing tools.

Vibrant sounds of Spain take centre stage at piano festival

Following two opening concerts, the Thailand International Piano Festival 2025 continues its third event in their concert series with “Spanish Landscape”, which will be held in the Main Auditorium of Silpakorn University, Wang Tha Phra campus, on Saturday at 6.30pm.

This year, the festival presents piano music from different cultures worldwide, with Spanish and Russian music in line for this weekend. With a slight twist to the programme, pianists will make adjustments to the repertoire to ensure deepest reverence for the memory of Her Majesty Queen Sirikit The Queen Mother.

This concert will bring audiences on a captivating journey through the vibrant sounds of Spain with a solo piano recital featuring the works of renowned Spanish composers.

Experience the evocative Cerdana by Severac, followed by Albeniz’s stunning Navarra, Eritana, La Vega and Azulejos, each of these pieces capturing the essence of Spain’s rich musical landscape.

The programme culminates with de Falla’s Fantasia Baetica, a dramatic and passionate masterpiece that paints a vivid picture of Andalusia. This recital offers a unique opportunity to immerse in lesser-known piano music that offers the rhythmic intensity and soulful beauty of Spanish music, performed with virtuosic flair.

The recital will be brought to life by Yusuke Komura, a UK-based Japanese pianist and prize-winner of the concerto competition at the University of Wisconsin-Madison. In the festival’s first year, Komura championed the technically demanding Alkan Piano Concerto and last year, Rachmaninov’s first and second piano sonata in the same evening.

Tickets cost 700, 1,000 and 1,500 baht (350 baht for students), with a 25% discount on VIP 4-bundle.

Global truffle auction beams in to Bangkok’s Four Seasons

Following the success of its Thai debut last year, the XXVI World Alba White Truffle Auction will take place at Riva del Fiume Ristorante in the Four Seasons Hotel Bangkok, on Sunday at 6.30pm.

Held in partnership with the Gourmet One Group, this iconic occasion celebrates one of Italy’s most exquisite culinary treasures, the Alba white truffle, uniting chefs, collectors and philanthropists in a global tradition of fine dining and giving.

Held annually since 1999 at the Castle of Grinzane Cavour in Piedmont, Italy, a Unesco World Heritage Site, the World Alba White Truffle Auction has raised over pound 7 million for charities worldwide.

Through a live satellite broadcast, the auction connects cities including Bangkok, Frankfurt, Hong Kong, Seoul, Singapore and Vienna, creating an international celebration of gastronomy, culture and generosity.

The Bangkok event will feature a luxurious seven-course menu designed to highlight the famed Alba white truffle, celebrated as one of the world’s rarest and most exquisite delicacies. The elegant menu is crafted by a group of renowned Italian culinary masters.

They include Andrea Accordi, executive chef of Four Seasons Hotel Bangkok; Davide Garavaglia, two Michelin-starred chef at Côte by Mauro Colagreco in Capella Bangkok; Gabriele Boffa, two Michelin-starred chef at Locanda del Sant’Uffizio, Piedmont, Italy; Andrea Susto, executive chef at Cannubi by Umberto Bombana, Bangkok; Paolo Vitaletti, chef patron from Appia, Peppina and Giglio Tuscan Trattoria, Bangkok; Christian Martena, chef patron of Clara Restaurant, Bangkok; and Andrea Bonaffini, executive pastry chef at the Four Seasons Hotel Bangkok.

In addition to the main auction and gastronomic experience, the event will also host a local charity auction featuring three prized Alba white truffles.

Tickets are priced at 15,000 baht per person. All proceeds will support the Border Patrol Police School Foundation under the Royal Patronage of HRH Princess Maha Chakri Sirindhorn, funding education for children in remote areas of Thailand.

Top strategic technology trends for 2026

Technology leaders face a pivotal year in 2026, where disruption, innovation and risk are expanding at unprecedented speed. The top strategic technology trends identified for 2026 are tightly interwoven and reflect the realities of an artificial intelligence-powered, hyperconnected world where organisations must drive responsible innovation, operational excellence and digital trust.

“These trends represent more than technology shifts; they’re catalysts for business transformation,” says Tori Paulman, VP analyst at Gartner Inc.

“What feels different this year is the pace. We’ve seen more innovations emerge in a single year than ever before. Because the next wave of innovation isn’t years away, organisations that act now will not only weather volatility but shape their industries for decades to come.”

The top strategic technology trends for 2026 are:

AI supercomputing platforms: These platforms integrate CPUs, GPUs, AI ASICs, neuromorphic and alternative computing paradigms, enabling organisations to orchestrate complex workloads while unlocking new levels of performance, efficiency and innovation. These systems combine powerful processors, massive memory, specialised hardware and orchestration software to tackle data-intensive workloads in areas like machine learning, simulation and analytics.

By 2028, Gartner predicts that over 40% of leading enterprises will have adopted hybrid computing paradigm architectures into critical business workflows, up from the current eight percent.

“This capability is already driving innovation across a diverse range of industries,” said Paulman. “For example, companies in healthcare and biotech are modelling new drugs in weeks instead of years. In financial services, organisations are simulating global markets to reduce portfolio risk, while utility providers are modelling extreme weather to optimise grid performance.”

Multiagent systems: Multiagent systems are collections of AI agents that interact to achieve individual or shared complex goals. Agents may be delivered in a single environment or developed and deployed independently across distributed environments.

“Adopting multiagent systems gives organisations a practical way to automate complex business processes, upskill teams and create new ways for people and AI agents to work together,” said Gene Alvarez, distinguished VP analyst at Gartner.

Domain-specific language models: Businesses are demanding more value from AI, but generic large language models often fall short for specialised tasks. Domain-specific language models (DSLMs) fill this gap with higher accuracy, lower costs and better compliance.

DSLMs are trained or fine-tuned on specialised data for a particular industry, function or process. Unlike general-purpose models, DSLMs deliver higher accuracy, reliability and compliance for targeted business needs.

By 2028, Gartner predicts over half of the GenAI models used by enterprises will be domain-specific.

AI security platforms: AI security platforms provide a unified way to secure third-party and custom-built AI applications. They centralise visibility, enforce usage policies and protect against AI-specific risks, such as prompt injection, data leakage and rogue agent actions. These platforms help businesses enforce use policies, monitor AI activity and apply consistent guardrails across AI.

AI-native development platforms: AI-native development platforms use GenAI to create software faster and easier than was previously possible. Software engineers embedded in the business can use these platforms to work together with domain experts to develop applications. Organisations can have tiny teams of people paired with AI to create more applications with the same level of developers they have today.

Gartner predicts by 2030, AI-native development platforms will result in 80% of organisations evolving large software engineering teams into smaller, more nimble teams augmented by AI.

Confidential computing: Confidential computing changes how organisations handle sensitive data. By isolating workloads inside hardware-based trusted execution environments, it keeps content and workloads private even from infrastructure owners, cloud providers or anyone with physical access to the hardware. This is especially valuable for regulated industries and global operations facing geopolitical and compliance risks, and for cross-competitor collaboration.

Physical AI: Physical AI brings intelligence into the real world by powering machines and devices that sense, decide and act, such as robots, drones and smart equipment. It brings measurable gains in industries where automation, adaptability and safety are priorities.

As adoption grows, organisations need new skills that bridge information technology (IT), operation and engineering. This shift creates opportunities for upskilling and collaboration but may also raise job concerns and require careful change management.

Preemptive cybersecurity: Preemptive cybersecurity is trending as organisations face an exponential rise in threats targeting networks, data and connected systems. Gartner forecasts by 2030, preemptive solutions will account for half of all security spending, as CIOs shift from reactive defence to proactive protection.

Digital provenance: As organisations rely more on third-party software, open-source code and AI-generated content, verifying digital provenance has become essential. It refers to the ability to verify the origin, ownership and integrity of software, data, media and processes. New tools such as software bills of materials, attestation databases and digital watermarking offer organisations the means to validate and track digital assets across the supply chain.

Geopatriation: Geopatriation means moving company data and applications out of global public clouds and into local options, such as sovereign clouds, regional cloud providers, or an organisation’s own data centres due to perceived geopolitical risk. Once limited to banks and governments, cloud sovereignty now affects a wide range of organisations as global instability increases.

Court throws out bid to ground foreign pilots

The Supreme Administrative Court has dismissed an interim relief request made by the Thai Pilots Association in an effort to suspend the disputed permission that allows foreign pilots to operate domestic flights under a wet-lease arrangement.

However, the association is still pursuing the main case, seeking to revoke the Ministry of Labour’s announcement.

Teerawat Angkasakulkiat, president of the Thai Pilots Association, said the court ruled that suspending enforcement of the permission already granted would prevent authorised personnel from operating flights on approved domestic routes.

This would disrupt flight planning, affect air operators engaged in passenger and cargo transport, and impact passengers and shippers.

Referring to the Ministry of Labour’s special permission, the Ministry of Transport has already allowed private entities to temporarily lease aircraft with crew for a period not exceeding six months from the start of service.

Special work permits under this announcement were issued to 38 pilots and co-pilots to support the previous government’s policy in expanding flight operations in Thailand.

However, the association’s main petition seeking to revoke the special permission granted for foreign pilots operating domestic flights remains ongoing, as the court has already completed the inquiry process, Mr Teerawat said.

He said that although there have been no additional requests from airlines to use wet-lease arrangements specifically for this purpose during the high season, the court ruling remains crucial as it may serve as a reference standard for the current or next labour minister, if any airline submitted such a request in the future.

Despite the high season, the number of unemployed pilots remains unchanged due to delays in aircraft delivery, particularly from Boeing, he noted.

He said that Thai Airways International, which plans to deploy 15 Airbus A321neo planes, is recruiting student pilots to support its expanding fleet, as it would require at least 200 pilots to operate those aircraft.

However, this recruitment is unlikely to significantly reduce the number of unemployed pilots, as most airlines shifting their fleets to different manufacturers typically prefer to hire qualified pilots rather than student pilots.

Mr Teerawat, who also serves as a pilot for Thai Airways, expressed his support for the airline’s plan to acquire 10 Airbus A330-200s to strengthen its hub-and-spoke model, which relies on both wide-body jets like A330-200s and single-aisle aircraft, such as the A321neo.

He urged the Thai Airways board not to oppose the decision, as this matter is still under consideration at board level.