The tax rules behind your result
Rules in effect from
1 January 2026
Source: Nigeria Tax Act 2025, Fourth Schedule (Section 58)
When the tax law changes, the rules on this page change too — and the new effective date appears here. We keep the older rules around so a result from last year stays explainable today.
What the engine actually does
- Take your gross. Whatever you told us — salary, freelance, business income.
- Apply your reliefs. Pension, NHF, NHIS for salaried earners. Section 20 deductions for the self-employed. Optional reliefs (rent, mortgage, insurance) where they apply.
- Apply the bands. Six progressive bands under the 2025 Nigeria Tax Act. The first ₦800,000 is tax-free. Each subsequent band only applies to the income that falls inside it.
- Show the result. Take-home, effective rate, what you keep as a percentage, and a band-by-band breakdown so you can audit the maths yourself.
Where the numbers come from
The bands and the formula above come directly from the Nigeria Tax Act (NTA), the Nigeria Tax Administration Act (NTAA), and the related laws. They are public. We publish them here in plain English so you can audit what the law says.
What this is not
NoTaxMe is an educational estimator. It is not professional tax advice and we are not affiliated with the Nigeria Revenue Service (NRS). For binding rulings on edge cases — unusual income structures, complex deductions, audits — talk to a qualified tax professional. The numbers we show are a strong starting point, not a substitute for one.