Nigeria income tax rates
Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Nigeria Tax Act 2025 (Act No. 7), Fourth Schedule — Nigeria Revenue Service |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NEW 2026 BANDS ARE IN FORCE: the Nigeria Tax Act 2025 overhaul took effect 2026-01-01, replacing the old Personal Income Tax Act graduated table. Bands are ANNUAL as enacted (taxable income in NGN). The first NGN 800,000 is taxed at 0%, fully exempting national-minimum-wage earners (NGN 70,000/month); the old 1%-of-income minimum tax is abolished. Residents only. RELIEFS NOT MODELLED in the bands: the old Consolidated Relief Allowance (CRA) is repealed and replaced by a RENT RELIEF of 20% of annual rent paid capped at NGN 500,000, plus statutory deductions (pension, NHF, NHIS, life assurance) — all deducted to reach taxable income BEFORE these bands apply. Exact schedule confirmed against PwC Worldwide Tax Summaries (effective 1 Jan 2026) and EY; the NTA 2025 gazette PDF exceeds automated fetch limits so is cited as legal basis rather than machine-read.
Get it programmatically
curl https://afriref.dev/v1/ng/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ng/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ng/income-taxOther Nigeria series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · official exchange rates · social contributions