Personal Income Tax Basics in Nigeria (2026)
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Personal income tax (PIT) applies to income earned by individuals, including employment, business, and certain investment streams. The Nigeria Tax Act 2025 reshaped bands, reliefs, and administration for the 2026 era—our Tax Act summary points to headings without replacing legal text.
Employment income (PAYE)
Most employees pay PIT through monthly PAYE withheld by the employer. The employer remits to the correct state or FCT authority.
Business and other income
Self-employed and mixed earners often use direct assessment or annual reconciliation. See Direct assessment.
Reliefs and deductions
Allowable deductions and reliefs depend on current law and guidance. Overview: Tax deductions & reliefs. Use the tax calculator only as a rough model.