The Nigerian personal income tax bands under the Fourth Schedule to the Nigeria Tax Act 2025, the eligible deductions that replaced the consolidated relief allowance, and the minimum wage exemption.
Primary source: Personal income tax (Nigeria Revenue Service).
This explainer sets out nigerian personal income tax bands as published by the Nigeria Revenue Service, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the Nigeria Revenue Service publication that carries it.
The rules described here apply to Nigeria. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.