Country tax profile · 2026
Nigeria income tax
How Nigeria taxes income
Nigeria taxes personal income at rates up to 25%. Residents are taxed on worldwide income; a unilateral credit is available for tax paid abroad.
Compiled by MyNomadWorld for Nigeria and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Nigeria income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 800,000 NGN | 0% |
| up to 3,000,000 NGN | 15% |
| up to 12,000,000 NGN | 18% |
| up to 25,000,000 NGN | 21% |
| up to 50,000,000 NGN | 23% |
| over the top bracket | 25% |
National brackets; local or regional surcharges may apply on top.
How Nigeria's income tax compares
Nigeria's top income tax of 25% is the 114th highest of the 197 countries we track, against a global average of 27.9% and a Africa average of 31.2%.
Countries with a similar income tax
Burkina Faso (25%) · Equatorial Guinea (25%) · Gambia (25%) · Guinea-Bissau (25%) · Liberia (25%) · Myanmar (25%)
Who is a tax resident of Nigeria?
Resident if any of: domicile in Nigeria, permanent home available, habitual abode, 183+ days in any 12-month period, substantial economic/family ties, or Nigerian diplomat abroad. Residents taxed on worldwide income.
Related Nigeria taxes
Moving to Nigeria?
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What is the income tax rate in Nigeria?
Nigeria taxes personal income at rates up to 25%. Residents are taxed on worldwide income; a unilateral credit is available for tax paid abroad.