Free Tool · 2026 Tax Year
Estimate your personal income tax under the Nigeria Tax Act 2025, which took effect on 1 January 2026. The reform replaced the previous rate bands and abolished the Consolidated Relief Allowance, substituting a rent relief capped at ₦500,000.
Total earnings before any deductions
Rent relief is 20% of rent paid, capped at ₦500,000.
Enter your income to see your estimated tax, broken down band by band.
Estimate only — this is not tax advice.
This calculator provides a general estimate based on the Nigeria Tax Act 2025 and the figures you enter. It does not account for every allowance, exemption, state-level variation or circumstance that may apply to you, and it does not create a client relationship. Your actual liability may differ. Speak to one of our tax consultants before acting on any figure shown here.
The Nigeria Tax Act 2025 introduced a more progressive personal income tax regime. Annual income up to ₦800,000 is now taxed at 0%, with rates rising through 15%, 18%, 21% and 23% to a top marginal rate of 25% on income above ₦50 million.
The Consolidated Relief Allowance — previously ₦200,000 plus 20% of gross income — was abolished. In its place, taxpayers who pay their own rent may claim relief of 20% of annual rent paid, capped at ₦500,000. Claiming it generally requires supporting evidence such as a tenancy agreement and rent receipts.
The practical effect is a lower burden for lower and middle income earners, and a higher one for top earners. Whether you are better or worse off depends on your rent, your deductions and your income level — which is exactly the kind of question worth asking a consultant.
Tax Consultancy
A calculator tells you what you owe. A consultant tells you what to do about it — legitimately, and with the documentation to support it.