Nigeria Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Nigeria calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| NGN 6,000,000 a yearEmployee tax profile: Resident employee with one employer; Annual statutory employee contributions: 480000; Annual taxable salary: 5520000 | NGN 4,736,400.00 | NGN 4,736,400.00 | Matches |
Official sources and monitoring
2 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Nigeria Tax Act 2025 - Fourth Schedule individual ratesFederal Republic of Nigeria | 2026-10-20 | Site blocks automated checks; reviewed manually |
| New tax laws commence on 1 January 2026State House of Nigeria | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version NG-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- The Nigeria Tax Act 2025 individual schedule applies from 1 January 2026.
- The entered taxable salary already reflects permitted statutory payroll deductions and reliefs.
Coverage & limitations
Rule version NG-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Pension, National Housing Fund and health-insurance coverage varies, so the actual employee amount is required.
- Benefits in kind, rent relief and non-employment income are excluded unless already reflected in taxable salary.
- The calculator covers the named profile only and rejects unsupported profiles.
- Independent professional verification pending.