Based on the 2026 Tax Laws
Nigeria Tax Calculator
Personal Income Tax & Company Income Tax Calculator based on the latest fiscal laws. File your returns with the correct state tax authority.
Reference Tables
Nigeria Tax Rates & Bands
Personal Income Tax (PIT) Bands
| Taxable Income Band | Rate |
|---|---|
| First ₦300,000 | 7% |
| Next ₦300,000 | 11% |
| Next ₦500,000 | 15% |
| Next ₦500,000 | 19% |
| Next ₦1,600,000 | 21% |
| Above ₦3,200,000 | 24% |
Minimum tax: 1% of gross income if income ≤ ₦800,000
Company Income Tax (CIT) Rates
| Company Size | Turnover | CIT Rate |
|---|---|---|
| Small | ≤ ₦25 million | 0% |
| Medium | ₦25M – ₦100M | 20% |
| Large | > ₦100 million | 30% |
Education Tax: 3% of assessable profit
Allowable Reliefs (PIT)
- Consolidated Relief Allowance (CRA) ₦200,000 + 20% of gross income
- Pension Contribution Up to 8% of gross income
- National Housing Fund (NHF) 2.5% of basic salary
- Life Assurance Premium Premium on life insurance policies
Additional Levies & Taxes
- Tertiary Education Tax 3% of assessable profit
- Development Levy 4% for companies with turnover > ₦50M
- NASENI Levy 0.25% of profit (for large companies)
- NITDA Levy 1% of profit before tax (tech companies)
Filing Guide
How to File Your Tax Returns
For Individuals (PAYE & Self-Assessment)
Personal Income Tax Filing Steps
Step 1: Get Your TIN
Register with the Joint Tax Board (JTB) to obtain your Tax Identification Number. This can be done at your state IRS office or via the JTB TIN portal.
Step 2: Gather Documents
- Employment letter / business registration
- Bank statements
- Proof of rent payments
- Pension contribution statements
- Previous tax clearance certificates
Step 3: File Your Return
Submit Form A (Self-Assessment) or confirm PAYE with your employer. Most state IRS offices now accept online filing.
Step 4: Pay & Get TCC
Pay via bank transfer, Remita, or at designated banks. Collect your Tax Clearance Certificate (TCC) within 14 working days.
For Companies
CIT Filing via FIRS
- Prepare audited financial statements
- Login to TaxPro Max
- Complete CIT returns online
- Upload supporting schedules
- Pay and receive acknowledgment
Important
Filing Deadlines
- PIT: 90 days after year-end (March 31)
- CIT: 6 months after accounting year-end
- Penalty: ₦50,000 + ₦25,000/month (late filing)
File With Your State
Find Your State Tax Authority
Personal Income Tax is collected by your state of residence. Select your state to get the direct link to file your returns.
Select your state above to see filing details
Quick Reference
Frequently Asked Questions
Who needs to file PIT?
Every individual resident in Nigeria with taxable income must file annual returns. Employees under PAYE should confirm deductions with employers.
What if I work remotely?
File with the state where you physically reside. Remote workers for foreign companies are subject to Nigerian tax on worldwide income.
Can I file online?
Yes! Most state IRs now offer online portals. Lagos (LIRS), Ogun (OGIRS), and FCT-IRS have robust online systems.
What is a TCC?
Tax Clearance Certificate confirms you've fulfilled tax obligations. Required for government contracts, loans, and passport renewals.
How is PAYE different?
PAYE (Pay As You Earn) is deducted by your employer monthly. Self-employed individuals file via Direct Assessment.
Penalty for non-filing?
Initial fine of ₦50,000 for individuals, plus ₦25,000 per month of default. Companies face higher penalties plus interest.