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The Nigeria Tax Act 2025 was signed on June 26, 2025 and takes effect January 1, 2026.
₦800,000/year is now tax-free
Before
No blanket exemption, tax started at ₦0
Now (2026)
First ₦800k (≈₦66,667/month) is completely exempt
Old CRA deduction is gone
Before
Consolidated Relief Allowance: ₦200k + 20% of gross
Now (2026)
Replaced by the ₦800k exempt band + Rent Relief
New rate structure (6 bands)
Before
7%, 11%, 15%, 19%, 21%, 24%
Now (2026)
0%, 15%, 18%, 21%, 23%, 25%
New Rent Relief
Before
No specific rent deduction
Now (2026)
Deduct 20% of annual rent paid (max ₦500k/year), with proof
Minimum tax abolished
Before
1% minimum tax on gross even if CRA wiped out income
Now (2026)
No minimum tax, if exempt, you pay nothing
Gratuity is now taxable
Before
Gratuity on retirement was often tax-exempt
Now (2026)
Gratuity, prizes, awards, and digital asset gains now attract tax
Instant answers about the 2026 Nigerian tax law
Common questions
AI answers are informational only. Not legal or tax advice