Nigeria Personal Income Tax
Detailed personal income tax rates and rules for Nigeria in 2026.
Nigeria's personal income tax is progressive with six brackets ranging from 7% on the first ₦300,000 to 24% on income exceeding ₦3.2 million. Employees in the private sector are taxed under the Pay-As-You-Earn (PAYE) system through their state of residence. Federal civil servants are taxed by the FIRS. A consolidated relief allowance of ₦200,000 or 1% of gross income (whichever is higher) plus 20% of gross income is deductible. Non-residents are taxed only on Nigerian-sourced income.
| Income Range (NGN) | Tax Rate |
|---|---|
| ₦0 – ₦300K | 7% |
| ₦300K – ₦600K | 11% |
| ₦600K – ₦1.1M | 15% |
| ₦1.1M – ₦1.6M | 19% |
| ₦1.6M – ₦3.2M | 21% |
| ₦3.2M+ | 24% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if present in Nigeria for 183 days or more in any 12-month period, or if they have a permanent home in Nigeria.
How Nigeria Income Tax compares
Nigeria’s top personal income tax rate of 24% is the 135th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
