Tools · Nigeria tax
Nigeria tax calculator (PIT & digital assets)
Estimate personal income tax using the Consolidated Relief Allowance (CRA) and Sixth Schedule bands, plus a separate line for digital-asset gains at the commonly applied 10% rate. Read our Nigeria tax law overview for context.
Nigeria Tax Act 2025 — effective 1 January 2026
New progressive brackets, ₦800k tax-free threshold. CRA removed; rent relief (20% of rent, capped ₦500k) now applies. Capital gains merged into income tax rate.
Include salary, freelance, and other employment income.
Capped at 8% of gross for this estimate.
Rent relief = 20% of rent paid, capped at ₦500,000. Homeowners get no rent relief.
- Rent relief (20% of rent, max ₦500k)
- ₦0
- Pension deducted (capped at 8%)
- ₦0
- Taxable income
- ₦0
- Personal income tax (NTA 2025 bands)
- ₦0
- Total estimated tax
- ₦0
- Blended effective rate
- 0.00%
NTA 2025 (effective 1 Jan 2026) — Fourth Schedule. This calculator covers the main bands and primary reliefs. It does not cover minimum tax, state variations, or all NTA 2025 details. Consult a qualified tax adviser. Use PayPit for filing-ready workflows aligned with FIRS / SIRS expectations.
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