🇳🇬 Nigeria
Tax Guide
Income tax brackets, social security rates, and employer payroll obligations for Nigeria — the data HR and finance teams need for accurate workforce cost planning.
Income Tax Brackets — 2026
| Band | Rate | From | To |
|---|---|---|---|
| First NGN 300,000 | 7% | NGN 0 | NGN 300,000 |
| Next NGN 300,000 | 11% | NGN 300,001 | NGN 600,000 |
| Next NGN 500,000 | 15% | NGN 600,001 | NGN 1,100,000 |
| Next NGN 500,000 | 19% | NGN 1,100,001 | NGN 1,600,000 |
| Next NGN 1,600,000 | 21% | NGN 1,600,001 | NGN 3,200,000 |
| Above NGN 3,200,000 | 24% | NGN 3,200,001 | No upper limit |
Social Security Contributions
| Type | Employee Rate | Employer Rate | Employee Cap | Employer Cap |
|---|---|---|---|---|
| National Housing Fund | 2.5% | 2.5% | No limit | No limit |
| National Social Insurance Trust Fund | 7.5% | 3.25% | No limit | No limit |
| Nigeria Social Insurance Trust Fund | 0.5% | 1% | No limit | No limit |
| Industrial Training Fund | 0% | 1% | No limit | No limit |
Tax Credits & Allowances — 2026
| Credit / Allowance | Amount | Applies To | Notes |
|---|---|---|---|
Consolidated Relief Allowance Official source ↗ | 20% | all employees | 20% of gross income or ₦200,000 plus 20% of basic salary, whichever is higher |
Life Assurance Premium Relief Official source ↗ | 15% | qualifying employees | 15% of life assurance premiums paid, subject to maximum limits |
National Housing Fund Contribution Official source ↗ | 2.5% | qualifying employees | 2.5% of annual basic salary contributed to National Housing Fund |
Pension Fund Contribution Relief Official source ↗ | 8% | all employees | Employee contribution to pension fund (8% of monthly emolument) |
Personal Relief Allowance Official source ↗ | NGN 200,000 | all employees | Basic personal relief allowance available to all taxpayers |
Payroll Calculator
Calculate net salary and employer cost for Nigeria.
Full bracket-by-bracket breakdown, monthly and annually.
Tax data is sourced from official government publications and updated monthly. Rates are for the 2026 tax year. This information is for guidance only and does not constitute tax or legal advice. Always consult a qualified tax adviser for Nigeria-specific obligations.
About This Data
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rates
- ✓ For guidance only — not tax advice
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