Tax guides for Nigerian employers
The Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025 changed how PAYE is worked out from 1 January 2026: a 0% band on the first ₦800,000 of taxable income, rates from 15% to 25%, rent relief in place of the Consolidated Relief Allowance, and an exemption for minimum wage earners. These guides explain what employers must do under the new rules.
The Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025 changed how PAYE is worked out from 1 January 2026: a 0% band on the first ₦800,000 of taxable income, rates from 15% to 25%, rent relief in place of the Consolidated Relief Allowance, and an exemption for minimum wage earners. These guides explain what employers must do under the new rules.
PAYE in 2026
Source: Nigeria Tax Act 2025; Nigeria Tax Administration Act 2025.
Start here
- What employers must change under the new tax law
- How to calculate PAYE, with worked examples
- PAYE calculator for any salary
- PAYE in Lagos State and expatriate income tax
All the guides in this section are listed below.
Guides in this section
- Expatriate income tax in Nigeria: what employers need to knowHow expatriate employees are taxed in Nigeria from 2026: the residence tests, PAYE on work done in Nigeria,…
- New tax law in Nigeria: what employers must change in payrollWhat the 2025 tax reform Acts changed for employers from 1 January 2026: the new PAYE bands, the…
- PAYE in Lagos State: how employers calculate, remit and fileHow PAYE works for employers in Lagos State in 2026: which staff pay to LIRS, how the tax…
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