The Consolidated Relief Allowance (CRA) was the main personal relief under the Personal Income Tax Act until 31 December 2025. It was the higher of ₦200,000 or 1% of gross income, plus 20% of gross income, and was deducted before PAYE was worked out.
The Nigeria Tax Act 2025 removed the CRA from 1 January 2026. In its place, the first ₦800,000 of taxable income is taxed at 0% and individuals who pay rent can claim rent relief.
Payroll systems and spreadsheets that still deduct CRA calculate PAYE wrongly from 2026. See what changed in the new tax law.
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