🇳🇬 How tax works
in Nigeria.
2026 · National income tax guide
The calculation, explained.
The 2026 Nigeria Tax Act schedule begins with NGN800,000 at zero and rises through five taxable bands.
Rent relief, pension and other deductions are excluded. Employees earning no more than the statutory minimum wage are exempt; that exemption is applied in gross salary mode.
Doctors: employment and independent practice
The Nigeria comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · NGN
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 800,000 | 0.0% |
| 800,000 – 3,000,000 | 15.0% |
| 3,000,000 – 12,000,000 | 18.0% |
| 12,000,000 – 25,000,000 | 21.0% |
| 25,000,000 – 50,000,000 | 23.0% |
| Above 50,000,000 | 25.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to NGN 149,255,918.
- 1. Annual input
- NGN 149,255,918
- 2. Custom deductible expenses
- − NGN 0
- 3. Modeled allowance / base deduction
- − NGN 0
- 4. Modeled taxable base
- NGN 149,255,918
| Taxed portion | Rate | Tax |
|---|---|---|
| NGN 800,000 | 0.0% | NGN 0 |
| NGN 2,200,000 | 15.0% | NGN 330,000 |
| NGN 9,000,000 | 18.0% | NGN 1,620,000 |
| NGN 13,000,000 | 21.0% | NGN 2,730,000 |
| NGN 25,000,000 | 23.0% | NGN 5,750,000 |
| NGN 99,255,918 | 25.0% | NGN 24,813,980 |
- 5. Modeled tax credits (capped at tax due)
- − NGN 0
- 6. Included additional tax
- NGN 0
- 7. Income tax
- NGN 35,243,980
- Effective rate = tax ÷ annual input
- 23.6%
- After income tax, before other deductions
- NGN 114,011,939
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.