2026 regimeNigeria Tax Act 2025 · in force since 1 January 2026
A tax number you can trust, with the working shown.
Free calculators for the Nigerian tax rules that took effect on 1 January 2026. Every figure is derived line by line and cites the section it comes from. Nothing you type leaves your browser.
What changed on 1 January 2026
- The first ₦800,000 is taxed at 0%
- A real zero band, not an allowance. Below it you owe nothing at all.
- Rent relief replaced the CRA
- 20% of the rent you pay, capped at ₦500,000. If you pay no rent, you get nothing in its place.
- Minimum tax on individuals is gone
- A nil liability is now a real nil. Before 2026 low earners still paid 1% of gross.
Whether that leaves you better or worse off depends mostly on whether you pay rent. The comparison tool answers it in one number, and names the reason.
Start with what you are
You earn a salary
“What is my take-home now? Did the reform help or hurt me?”
You freelance or trade
“What do I owe, and how much should I set aside?”
You run a business
“Am I a small company? Do I pay anything at all? What do I file, and when?”
You do the books
Fast, defensible computation with a visible audit trail.
Why you can check us
Every figure shows its working
Open the working on any calculator and you get the derivation line by line, with the statutory reference for each rate. If you disagree with a number, you can find exactly where we got it.
We surface the contradictions
Some of the new Acts genuinely conflict — “small company” means ₦50m for income tax and ₦100m for VAT. We show you both rather than quietly picking one, and we tell you which tools it affects.
Your figures stay on your device
There is no calculation server. Everything runs in your browser, there are no accounts, and we never see what you type. That is a design decision, not a promise.
Rates last verified 15 January 2026. See the changelog for every change we have made and why.