Nigeria implemented major tax reform effective January 1, 2026, under the Nigeria Tax Act 2025. The new system introduces a generous ₦800,000 tax-free threshold (up from ₦300,000), meaning anyone earning below this pays no income tax. Rates range from 0% to 25%, with the top rate only applying to income above ₦50 million. The old Consolidated Relief Allowance (CRA) has been replaced by a simpler rent relief of up to ₦500,000. Use our PAYE calculator to estimate your Nigerian tax under the new system.
This hub links to every Nigeria tax guide and calculator on CountryTaxCalc — covering income tax rates, expat obligations, and tools to calculate your take-home pay.
Detailed Nigeria tax guides on CountryTaxCalc:
Nigeria's income tax uses 6 tax brackets with ₦800,000 tax-free threshold (2026 Tax Reform). Use the calculator to estimate your take-home pay after income tax:
| Income | Rate |
|---|---|
| ₦0 - ₦800,000 | 0% (tax-free) |
| ₦800,001 - ₦3,000,000 | 15% |
| ₦3,000,001 - ₦12,000,000 | 18% |
| ₦12,000,001 - ₦25,000,000 | 21% |
| ₦25,000,001 - ₦50,000,000 | 23% |
| Over ₦50,000,000 | 25% |
Nigeria tax connects with these hubs on CountryTaxCalc:
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