[{"data":1,"prerenderedAt":150},["ShallowReactive",2],{"income-tax-calculator-nigeria":3},{"id":4,"title":5,"bestFor":6,"body":12,"country":26,"countryFacts":27,"countrySlug":33,"description":18,"excerpt":34,"extension":35,"faqs":36,"flag":49,"heroImage":34,"howItWorks":50,"lastUpdated":54,"meta":55,"metaDescription":57,"metaTitle":58,"navigation":59,"otherTaxes":60,"pageType":81,"path":82,"relatedFormations":83,"relatedGuides":84,"seo":85,"stem":86,"summaryCards":87,"taxBracketSections":104,"taxBrackets":105,"taxRates":126,"taxSlug":141,"taxType":142,"visas":143,"watchOut":144,"__hash__":149},"taxes\u002Fcountry\u002Fnigeria\u002Fincome-tax.md","Income tax in Nigeria",[7,8,9,10,11],"Employees","Expats","Contractors","High earners","Cross-border workers",{"type":13,"value":14,"toc":22},"minimark",[15,19],[16,17,18],"p",{},"Nigeria's 2026 personal system is simpler and more generous at the bottom than the PITA code it replaced. Six bands replace seven, the zero line jumps to NGN 800,000, and the top falls to 25% past NGN 50 million — a flatter, lighter structure across the curve. Deductions survived in narrower form: pensions, housing fund, health insurance and owner-occupied mortgage interest by written claim, plus the headline 20% rent relief to NGN 500,000 that replaces the old consolidated allowance. PAYE withholding continues monthly with annual reconciliation.",[16,20,21],{},"Residence is the widened net. Where the old law leaned on 183 days, the new Act adds domicile, available homes, habitual abode and family-plus-economic ties as independent triggers — any one suffices for worldwide taxation. Non-residents stay limited to Nigerian sources: local employment, property, permanent-establishment business and resident-payer services. Treaty credits relieve double tax for residents with foreign income. Because the Act repealed its predecessors wholesale, practitioners should treat every pre-2026 memo as suspect until re-checked against the new schedules and live NRS circulars.",{"title":23,"searchDepth":24,"depth":24,"links":25},"",2,[],"Nigeria",{"region":28,"currency":29,"taxTreaties":30,"euBlacklist":31,"fatfStatus":32},"Africa","NGN","15+","No","Not listed","nigeria",null,"md",[37,40,43,46],{"question":38,"answer":39},"Do expats pay income tax in Nigeria?","Yes, if resident or earning Nigerian income. Residents pay on worldwide income with treaty credits, while non-residents pay on Nigerian sources only.",{"question":41,"answer":42},"What is the top income tax rate in Nigeria?","25% above NGN 50 million of chargeable income under the 2026 Tax Act.",{"question":44,"answer":45},"How much is tax-free in Nigeria?","NGN 800,000 of chargeable income, plus pension, housing-fund and insurance relief and 20% of rent to NGN 500,000.",{"question":47,"answer":48},"Is salary taxed differently from gains?","Gains join the same bands: individuals pay personal rates on aggregated gains, while companies pay 30% on folded-in profits.","🇳🇬",[51,52,53],"Nigeria taxes residents on worldwide income under the 2026 Tax Act. Domicile, a permanent home, family and economic ties, or 183 days in any twelve months each trigger residence.","Bands on chargeable income run 0% to NGN 800,000, 15% to NGN 3 million, 18% to NGN 12 million, 21% to NGN 25 million, 23% to NGN 50 million and 25% above. Pension, housing-fund, insurance and owner-occupied mortgage relief come off first.","Renters deduct 20% of declared rent to NGN 500,000. Employers withhold PAYE monthly on emoluments minus reliefs and remit to the state or federal service.","September 2026",{"taxCalculatorFormula":56},"nigeria-2026","Nigeria income tax guide for expats and employees. See new 2026 bands, rent relief, deductions, residence tests and PAYE.","Nigeria income tax: 2026 bands, reliefs and PAYE",true,[61,65,69,73,77],{"title":62,"slug":63,"icon":64},"Wealth tax","wealth-tax","💰",{"title":66,"slug":67,"icon":68},"Inheritance tax","inheritance-tax","🏛️",{"title":70,"slug":71,"icon":72},"Capital gains tax","capital-gains-tax","📈",{"title":74,"slug":75,"icon":76},"Corporate tax","corporate-tax","🏢",{"title":78,"slug":79,"icon":80},"Dividend tax","dividend-tax","💸","tax","\u002Fcountry\u002Fnigeria\u002Fincome-tax",[],[],{"title":5,"description":18},"country\u002Fnigeria\u002Fincome-tax",[88,92,96,100],{"label":89,"value":90,"note":91},"Personal income tax","0% - 25%","New 2026 bands",{"label":93,"value":94,"note":95},"Zero band","NGN 800,000","No tax below",{"label":97,"value":98,"note":99},"Rent relief","20% to 500k","Declared rent only",{"label":101,"value":102,"note":103},"Top rate","25%","Above NGN 50M",[],[106,110,114,117,120,123],{"band":107,"rate":108,"note":109},"Up to NGN 800,000","0%","Tax-free band, new 2026 law",{"band":111,"rate":112,"note":113},"NGN 800,001 to NGN 3,000,000","15%","After eligible deductions",{"band":115,"rate":116,"note":113},"NGN 3,000,001 to NGN 12,000,000","18%",{"band":118,"rate":119,"note":113},"NGN 12,000,001 to NGN 25,000,000","21%",{"band":121,"rate":122,"note":113},"NGN 25,000,001 to NGN 50,000,000","23%",{"band":124,"rate":102,"note":125},"NGN 50,000,001 and above","Top personal rate",[127,129,131,134,136,138],{"label":93,"value":94,"badge":128},"New law",{"label":130,"value":112},"Second band",{"label":132,"value":133},"Middle band","18% \u002F 21%",{"label":135,"value":122},"Upper band",{"label":137,"value":102},"Top band",{"label":139,"value":140},"Rent relief cap","NGN 500,000","income-tax","Income tax",[],[145,146,147,148],"Old PITA bands are repealed. Any guide quoting 7% to 24% describes history, not 2026 law.","Rent relief needs declared, provable rent. Informal tenancies without receipts cannot claim the 20%.","Reliefs must be claimed in writing with documents. Pension, insurance and mortgage deductions do not apply automatically.","There is no 0.5% minimum personal tax. Old company minimum rules never applied to individuals — do not budget for one.","xoQ7g9uXGTIqvkeCNGBRGmVoK5m6hYxOU-0qJ5tJ3YQ",1788594247142]