Nigeria Personal income tax brackets
Nigeria Personal income tax brackets run from 0% to 25% across 6 bands, cited to Nigeria Tax Act 2025 (Act No. 7), Fourth Schedule, in force since 1 Jan 2026. Last checked against the official source on 17 Jul 2026.
Official source: Nigeria Tax Act 2025 (Act No. 7), Fourth Schedule · Last checked 2026-07-17 · source fingerprint
Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 0–25% across 6 bands |
|---|---|
| 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 RELIEFS NOT MODELLED in the bands: the old Consolidated Relief Allowance (CRA) is repealed and replaced by a RENT RELIEF of 20% of annual rent paid capped at NGN 500,000, plus statutory deductions (pension, NHF, NHIS, life assurance) — all deducted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
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# History: curl https://afriref.dev/v1/ng/income-tax/history?from=2020-01-01
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Other Nigeria series: CBN monetary policy rate · Statutory late-payment interest · VAT standard rate · VAT registration threshold · National minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · CBN official exchange rate (NFEM volume-weighted average) · Statutory payroll contributions (employee) · Tax filing deadlines
The same figure elsewhere: Republic of the Congo · Rwanda · Senegal · South Africa · Tanzania · all 34