Country Hub · Nigeria · 2026

Nigeria

PAYE 0–25% · Pension 8% employee · First ₦800,000 at 0% · Rent relief (claim-based)

0–25%

PAYE Rate Range

First ₦800,000 taxed at 0%; pension deductible; rent relief 20% of rent up to ₦500,000 (claim-based). CRA abolished

Reliefs

1 Jan – 31 Dec

Tax Year

Calculate Your Nigeria Tax

Nigeria Tax Facts

— 2026

PAYE Rate Range

0–25%

Reliefs

First ₦800,000 taxed at 0%; pension deductible; rent relief 20% of rent up to ₦500,000 (claim-based). CRA abolished

Tax Year

1 Jan – 31 Dec

Employee Pension

8% of gross

NHF Contribution

2.5% of basic salary

Tax Authority

FIRS (Federal Inland Revenue Service)

Quick Country Comparison

— at NGN 20,000,000

Country	Take-home	Eff. Rate	vs Nigeria
Nigeria	NGN 15,106,000	24%	—
United Kingdom	NGN 20,000,000	0%	+NGN 4,894,000
South Africa	NGN 17,609,000	12%	+NGN 2,503,000
UAE	NGN 20,000,000	0%	+NGN 4,894,000

Nigeria: PAYE (0–25% under the Nigeria Tax Act 2025) after the 8% employee pension deduction; no other reliefs claimed. UK: income tax + National Insurance (NGN 20,000,000 is about £11,400, below the UK personal allowance). South Africa: PIT brackets + UIF. UAE: 0% income tax. Converted at ECB reference rates of 2 October 2026 (Nigeria rate from a secondary source). Assumes single salaried earner. Illustrative — not tax advice.

Want your exact figures? Use the full Nigeria calculator →

Comparison Guides

See how Nigerian tax compares to other major economies head-to-head.

Nigeria vs UAE PAYE vs zero income tax

Nigeria vs UK FIRS PAYE vs HMRC PAYE + NI

Ghana vs Nigeria West African tax systems compared

South Africa vs Nigeria Two largest African economies

Salary Guides

After-tax income benchmarks for Nigerian professionals.

Moving from Nigeria

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Nigeria to UK Tax Guide Moving from Nigeria to the UK — tax steps

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Moving from Nigeria Tax Guide FIRS residency exit, obligations, pensions

Last Updated: October 2026 · Daniel · CountryTaxCalc