Di first ₦800,000.00 wey you earn no get tax, then na 15% reach ₦3,000,000.00, 18% reach ₦12,000,000.00, 21% reach ₦25,000,000.00, 23% reach ₦50,000,000.00, 25% pass ₦50,000,000.00.
Di income wey dem go tax na your gross income minus pension, NHF, and NHIS wey you don pay, plus rent relief (20% of di rent wey you pay for year, but e no fit pass ₦500,000.00). Anybody wey dey earn ₦70,000.00 or less every month no go pay tax at all.
| Band | Rate |
|---|---|
| ₦0.00 – ₦800,000.00 | 0% |
| ₦800,000.00 – ₦3,000,000.00 | 15% |
| ₦3,000,000.00 – ₦12,000,000.00 | 18% |
| ₦12,000,000.00 – ₦25,000,000.00 | 21% |
| ₦25,000,000.00 – ₦50,000,000.00 | 23% |
| Pass ₦50,000,000.00 | 25% |
Yes — change am to 'Take-home' mode, put di net pay wey you want, and TaxLane go calculate di gross income wey go bring you reach am, using di same bands and reliefs wey dey up.
Di old law (wey dey run reach 2025) dey tax income from ₦1, e no get tax-free band at all, rates from 7% to 24%, and dem dey use Consolidated Relief Allowance instead of di reliefs wey dem list one-by-one now.
Yes, e free, no account dey needed. Di calculations dey run for your own phone or computer, dem no dey send am go any server.
No — na just guide, e no be tax advice.
E come from di Nigeria Tax Act 2025 — see full citations →
Curious exactly what changed under the 2025 Tax Act? Read the guide.