Personal Income Tax Calculator Nigeria 2026
Estimate your yearly income tax under the Nigeria Tax Act 2025 (effective 1 January 2026). For salary earners, freelancers and sole traders.
- First ₦800,000: 0%
- Next ₦2,200,000: 15%
- Next ₦9,000,000: 18%
- Next ₦13,000,000: 21%
- Next ₦25,000,000: 23%
- Above ₦50,000,000: 25%
Frequently asked questions
How much income is tax-free in Nigeria from 2026?
Under the Nigeria Tax Act 2025, the first ₦800,000 of yearly chargeable income is taxed at 0%.
Is CRA still deducted in 2026?
No. The Consolidated Relief Allowance was removed. Instead there is rent relief (20% of rent paid, up to ₦500,000) alongside deductions such as pension contributions.
Does this work for freelancers and business owners?
Yes. Enter your yearly income and your business expenses as deductions for an estimate. ShopBook can track your income and expenses automatically and produce a yearly tax summary.