Nigeria
VerifiedKey Figures
Income Tax Range
7%–24%
Tax year 2025
Employer Contribution Rate
2.5% + 3.25% + 1% + 1%
On gross salary
Employee SS Rate
2.5% + 7.5% + 0.5%
Deducted from gross
Minimum Wage
NGN 70,000
per_month
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| First NGN 300,000 | NGN 0 — NGN 300,000 | 7% |
| Next NGN 300,000 | NGN 300,001 — NGN 600,000 | 11% |
| Next NGN 500,000 | NGN 600,001 — NGN 1,100,000 | 15% |
| Next NGN 500,000 | NGN 1,100,001 — NGN 1,600,000 | 19% |
| Next NGN 1,600,000 | NGN 1,600,001 — NGN 3,200,000 | 21% |
| Above NGN 3,200,000 | NGN 3,200,001 — and above | 24% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
National Housing Fund
National Social Insurance Trust Fund
Nigeria Social Insurance Trust Fund
Employer Contributions
National Housing Fund
National Social Insurance Trust Fund
Nigeria Social Insurance Trust Fund
Industrial Training Fund
Employment Rules Summary
Key obligations for employers in Nigeria
Minimum Wage
NGN 70,000
Annual Leave
21 days
Sick Leave
12 days
Notice Period
30 days
Probation Period
6 days
Maternity Leave
16 weeks
Paternity Leave
2 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Nigeria
National Health Insurance Scheme
PublicFormal sector social health insurance programme covering employees and their dependents
Employer
3.25%
Health Maintenance Organization
Private — OptionalPrivate health insurance through registered HMOs as additional employee benefit
Employer
—
Official Sources
Government authorities for Nigeria employment and tax
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Nigeria - Estimates only
Minimum wage: NGN 70,000 / hour
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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