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PAYE Income Tax — 2026 Reform
Based on the Nigeria Tax Act, 2025 (effective 1 January 2026). The first ₦800,000 of chargeable income is fully tax-free. With full reliefs applied (rent relief, pension, NHF, NHIS), most workers earning gross pay of up to approximately ₦1.2M per year attract zero PAYE.
Optional deductions (reduces taxable income)
2026 PAYE Bands (on taxable income):
0% → first ₦800,000 | 15% → ₦800K–₦3M | 18% → ₦3M–₦10M | 21% → ₦10M–₦20M | 25% → above ₦20M
0% → first ₦800,000 | 15% → ₦800K–₦3M | 18% → ₦3M–₦10M | 21% → ₦10M–₦20M | 25% → above ₦20M
Key Filing Deadlines
| Obligation | Due Date |
|---|---|
| PAYE Remittance | By 10th of following month |
| VAT Returns | 21st of following month |
| Company Income Tax | 6 months after year-end |
| WHT Remittance | 21st of following month |
| CAC Annual Returns | June 30 annually |
| Pension Contribution | 7 days after salary payment |
| Development Levy | With annual CIT return |