Nigeria Income Tax Calculator
Understand Nigeria's tax system and calculate your tax accurately. Compare the old system with the new 2026 progressive tax law.
✓ Old System (PITA 2011) • ✓ New System (2026) • ✓ Side-by-Side Comparison
Calculate Your Tax
Enter Your Income
Rent Relief = lower of ₦500,000 or 20% of annual rent
Quick Examples
Enter your income to calculate tax
Who Benefits from the New System?
Winners (Pay Less Tax)
Low Income Earners
Under ₦800k/year pay ZERO tax
Tenants Paying High Rent
Get up to ₦500k Rent Relief
Middle Income Earners
Benefit from wider lower tax bands
May Pay More Tax
Homeowners
Lose CRA benefit, no Rent Relief
High Earners Without Rent
CRA was more beneficial than ₦800k exemption
Those in Highest Tax Bracket
Top rate increased from 24% to 25%
Frequently Asked Questions
When does the new tax law take effect?
January 1, 2026. All employers must update their payroll systems before this date.
Do I qualify for Rent Relief if I own my home?
No. Rent Relief is only for tenants who can provide proof of rent payment (tenancy agreement and payment receipts).
I earn ₦500,000 per year. Do I pay tax?
No. Under the new 2026 system, income up to ₦800,000 per year is completely tax-free.
Can I claim both CRA and Rent Relief?
No. The Consolidated Relief Allowance (CRA) is replaced by Rent Relief under the new system. You can only claim one.
What documents do I need for Rent Relief?
You need a valid tenancy agreement and proof of rent payment (bank transfers, receipts, etc.).
How does this affect my employer?
Employers must update payroll systems to use the new tax bands and implement Rent Relief calculations for eligible employees.
Is this calculator accurate?
This calculator uses the official tax bands from the Nigeria Tax Act 2025. For complex situations, consult a tax professional.
Automate Tax Calculations for Your Business
Weetrak automatically calculates progressive tax, Rent Relief, and all deductions for your entire workforce. Save time and ensure compliance.
This calculator is for educational purposes only. For official tax advice, consult a licensed tax professional or the Federal Inland Revenue Service (FIRS).