Nigeria Income Tax & Corporate Tax 2025/2026 – PAYE & Company Tax Rates Explained, with complete amount the Nigerian government now needs from you with the complete

Understanding Your Tax Obligations Just Got Easier
With the introduction of new tax reforms signed by President Bola Ahmed Tinubu, many Nigerians—both individuals and businesses—are looking for a clear way to estimate how much tax they are required to pay.
Whether you’re an employee or a business owner, this guide will help you understand your tax obligations and calculate your dues using our Nigeria Income Tax & Corporate Tax 2025/2026 – PAYE & Company Tax Rates Explained.
👉 Use the free tax calculator here
🧮 What is PAYE in Nigeria for the Nigeria Income Tax & Corporate Tax Calculator 2025/2026
PAYE (Pay As You Earn) is the personal income tax paid by employees based on their annual earnings. Under Tinubu’s new tax law effective from January 2026, the PAYE structure has changed to accommodate different income levels, starting with tax exemption for those earning ₦800,000 or less annually.
Here’s a quick look at the new 2026 PAYE bands:
Annual Income (₦) | Tax Rate |
---|---|
0 – 800,000 | 0% |
800,001 – 3M | 15% on excess |
3M – 12M | ₦330,000 + 18% on excess |
12M – 25M | ₦1,950,000 + 21% on excess |
25M – 50M | ₦4,680,000 + 23% on excess |
Above 50M | ₦10,430,000 + 25% on excess |
You can calculate this automatically using our Nigeria Income Tax & Corporate Tax Calculator 2025/2026 HERE.
🏢 What is Corporate Tax in Nigeria? (H2)
Corporate tax applies to businesses based on their annual turnover. Under the new Nigerian tax law:
- Businesses with annual turnover ≤ ₦50 million are tax-exempt
- Businesses with turnover > ₦50 million pay a 25% corporate income tax
Our Nigeria Income Tax & Corporate Tax Calculator 2025/2026 also calculates this for you instantly.
💻 Try the Free Tax Calculator
Use the calculator below to know exactly how much you (or your business) need to pay under the new Tinubu tax policy:
👉 Nigeria Income Tax & Corporate Tax Calculator HERE
📚 Frequently Asked Questions
❓ Who pays PAYE tax in Nigeria?
Anyone earning a salary in Nigeria above ₦800,000 per year is required to pay PAYE tax.
❓ What is the corporate tax rate in Nigeria 2026?
The corporate tax rate is 25% for companies earning over ₦50 million annually, and 0% for small companies.
❓ Does the calculator work for both salary and business owners?
Yes! The Nigeria Income Tax & Corporate Tax 2025/2026 is designed to handle both personal income and company income calculations.
>>>>> CLICK HERE TO START THE CALCULATOR
🔍 Final Thoughts
Staying compliant with tax obligations is easier when you have the right tools. Bookmark this page and use the Nigeria Income Tax & Corporate Tax Calculator 2025/2026 – PAYE & Company Tax Rates Explained any time you need to estimate your tax dues.
Don’t guess your taxes—calculate them with confidence.

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