Nigerian lawmakers have moved to bring ride-hailing and delivery driver earnings into the tax net, citing reported weekly earnings of ₦60,000-₦120,000 for Uber and Bolt drivers. But there's no new “driver tax” being created — this income is taxable self-employment income, taxed exactly the way any other self-employed Nigerian's already is.
Yes. Under NTA §29 and the Presumptive Tax Regulations 2026, turnover below ₦12,000,000.00 owes no presumptive tax; turnover at or above that floor is taxed by default at 1% of turnover, though you may opt out of the presumptive regime and file under full self-assessment instead.
On ₦14,400,000.00/year in gross fares, turnover clears the ₦12,000,000.00 floor, so ₦144,000.00 (1% of turnover) is owed under the Presumptive Tax election.
The Presumptive Tax election taxes gross turnover, before your platform's commission, fuel, or maintenance costs come out. If you keep records of those costs, electing Direct Assessment instead deducts them first — turnover less allowable business expenses (wholly and exclusively incurred in the production of the income, NTA §20(1)/§21) — before the same progressive PAYE bands apply, which for a driver with real platform-commission and fuel costs can mean owing less than the flat 1% of gross fares.
Run both numbers on the Presumptive Tax calculator and the Self-Employed Direct Assessment calculator to see which applies to you — the same comparison every other freelancer-facing TaxLane guide makes.
Stay under TaxLane's existing ₦50,000,000.00 VAT small-business exemption the same way any other sole proprietor does. If a platform or aggregator pays you under a services contract, that payment is the same kind of professional/personal-services fee any other freelance invoice is — the same 5% withholding tax any other professional-services invoice attracts, a credit against what you owe, not an extra cost.
Earn through content creation as well as (or instead of) driving? See how Nigerian content creators and influencers pay tax.
Work out exactly what you owe on your ride-hailing or delivery income.
Yes. Under NTA §29 and the Presumptive Tax Regulations 2026, turnover below ₦12,000,000.00 owes no presumptive tax; turnover at or above that floor is taxed by default at 1% of turnover, though you may opt out of the presumptive regime and file under full self-assessment instead.
No — under NTA 2025 §29, presumptive tax only applies where your income 'cannot be ascertained or records are not kept' well enough for a proper assessment. If you keep proper records, you're assessed under the ordinary direct-assessment mechanism instead: turnover less allowable business expenses (wholly and exclusively incurred in the production of the income, §20(1)) and any capital allowance, taxed at the same progressive rates as PAYE. Use the Self-Employed (Direct Assessment) calculator above to see which figure is lower for you.
No — for guidance only, not tax advice.