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Nigeria Tax Act 2025 · All Earner Types

Your exact tax figure.
Any income type.

Every category of Nigerian income earner covered — salaried, freelance, gig, daily, rental, director fees, and more.

Step 1 of 4
What is your income type?
Step 2 of 4
What is your income?
Step 3 of 4
Statutory Deductions (Optional but important for accuracy)
per month
Annual Tax
Effective Rate
Take-Home/Month
Complete Breakdown
Gross Annual Income
Tax-Free Threshold (₦800K)
Taxable Income
Calculated Tax
Final Annual Tax Payable
Record Income · Auto-Calculate Tax · File With Confidence

Record what you earn.
Know what you owe.

Add any income as it arrives — daily, weekly, monthly, or past dates you missed. Your records are saved on this device. Tap "What Do I Owe in Tax?" at any time for a full picture. No collating needed — this is your complete 2026 income record and tax filing tool in one.

Today
₦0
This Week
₦0
This Month
₦0
Tax Owed So Far
₦0
Add an Income Entry
Irregular income? No problem. Log each payment as it arrives. At quarterly filing time, you pay tax on only what you actually earned that quarter — not a projection. These entries are your legal record.
Records are saved on this device — permanently, until you clear them.
📅 You can enter past dates (backlog from Jan 1, 2026 supported).
📒 Days with no entry simply show ₦0 in your records.
Do you pay rent for where you live?

If you rent the property where you live and sleep, the Nigeria Tax Act 2025 allows a deduction of 20% of your annual rent (maximum ₦500,000) from your taxable income. Save your monthly rent once and we'll apply it automatically to all your tax calculations.

⚠️ This does NOT apply if: You own your home (no rent = no deduction) · You work from home but own the property · The property is a business premises only

This is saved automatically and applied to your tax calculations.

Your 2026 Tax Picture
estimated tax owed for 2026
This Quarter's Tax
Monthly Average
Effective Rate
Daily Reserve
Based on Your Recorded Income
Total 2026 Gross Income Recorded
Income Above Tax-Free Threshold
Tax-Free Threshold (₦800,000)
Final Taxable Income
Estimated Annual Tax
Your Income Records
Business Expenses
Only log costs you incurred because of your work. Personal expenses don't qualify. Expenses reduce your taxable income — so your tax figure above will drop.
Add a Business Expense

💡 Keep receipts. The IRS may ask for proof that expenses were business-related.

Contractors · Agents · Event Planners

You collect more
than you actually keep.

Money that passes through you to pay vendors, subcontractors, and suppliers is NOT your income. Only your net is taxable. This calculator separates them correctly.

Example: You plan an event. Client pays ₦2M. You pay caterers ₦600K, venue ₦500K, DJ ₦150K. Your taxable income = ₦750K net — not ₦2M.

Total amount received from client(s)
Pass-Through Costs — Paid to others on client's behalf

These are flows through you — vendor payments, subcontractors, materials, supplier fees. Not your expenses or profit.

💡 Only add money that belongs to vendors or subs — not your own operating costs
Optional
Net Income Tax
annual tax on your net income
Gross Received
Pass-Through
Your Net Income
Pass-Through Breakdown
Annual Gross Received
Total Pass-Through
Net Annual Income
Tax-Free Threshold
Taxable Income
Final Annual Tax
Monthly Reserve
For Salaried Employees

Is your employer deducting
the right PAYE?

Many Nigerian employers haven't updated payroll to the 2026 rates. Enter your numbers and find out exactly what should be deducted.

Your Monthly Gross Salary
💡 Gross = before any deductions
Your Monthly Pension Contribution (8% of basic)
What does your employer currently deduct as PAYE?

Check your payslip — look for PAYE, Income Tax, or Tax Deduction

Optional
Employer Deducts
Correct 2026 Amount
Multiple Income Sources

Salary + hustle + rent.
All counted together.

The Nigeria Tax Act 2025 taxes your total personal income from all sources. Add every stream below.

Your Income Streams
Optional
Combined Income Tax
per month across all income streams
Annual Tax
Total Income
Effective Rate
Stream Breakdown
Total Annual Income
Tax-Free Threshold
Taxable Income
Annual Tax
2026 Year-to-Date Position

How much have you overpaid so far?

Select how many months of 2026 have passed to see your cumulative tax position.

Monthly Income
Months completed in 2026
Actual tax paid / deducted so far
2026 Year-to-Date
Correct YTD Tax
Actually Paid
Difference
Accuracy
Monthly Breakdown
Correct Monthly PAYE
Months in 2026
Projected Annual Tax
Months Remaining
Honest Comparison

Old law vs new law.
Which is better for you?

Some Nigerians pay less under the new Nigeria Tax Act 2025. Others pay more. We show the exact naira difference — honestly.

Your Income
Old Law (Pre-2026)
CRA Deduction
Taxable
New Law (2026)
₦800K Threshold₦800,000
Taxable
The Difference
Annual saving / extra cost
Monthly saving / extra cost
Annual Filing Preparation

Your 2026 tax return.
Ready to print or email.

Fill in your details below and we'll produce a complete, printable personal income tax computation — formatted for submission to your State Internal Revenue Service or your accountant.

📋 This is your Annual Self-Assessment — covering the full 2026 tax year, due March 31, 2027.
For quarterly installment payments (Q1 due March 31, Q2 June 30, Q3 Sep 30, Q4 Dec 31) go to 📒 My Income → Export This Quarter's Filing Data.
A
Personal & Tax Information
B
Income for 2026 (Annual Figures)
C
Allowable Deductions

Internet, fuel, equipment, software, transport — expenses directly related to earning your income

D
Tax Already Paid in 2026
🇳🇬
PERSONAL INCOME TAX COMPUTATION
Nigeria Tax Act 2025 · Assessment Year 2026 · Prepared with WAKATAX
Nigeria Tax Act 2025 · 2026 Filing Calendar

Your tax filing
deadlines & reminders.

Select your income type and see every relevant filing date with a live countdown. Never miss a deadline or face an NRS penalty.

What is your primary income type?
📒

Income Records moved

Your income journal is now combined with Daily Records for a better experience.

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Buyer Delivery Message Template
Thank you for purchasing WAKATAX 2026 — Web App! Your personal access code: [SELAR_SENDS_AUTOMATICALLY] To unlock your calculator: 1. Visit https://app.wakatax.com.ng 2. Enter your access code — just once 3. Create a 4-digit PIN (keeps your records private on this device) 4. You're in permanently What's inside: 🧮 Tax Calculator — instant result for any income type 📒 My Income — log all earnings, track what you owe per quarter 📊 Handles irregular, mixed & exempt income + all deductions 🖨️ Filing document for your State IRS (NTA 2025 compliant) ⚠️ Late filing penalty is now ₦100,000 — stay ahead with WAKATAX Questions? Reply to this message. No wahala. E dey easy. ✅
How to Deliver to Buyers
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Buyer purchases on Selar → you receive payment notification
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Click "Copy 1 Code" to copy the next code to your clipboard
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Paste the code into your Selar delivery message or WhatsApp to the buyer
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Buyer enters code once → permanent access forever → done

Pro tip: Paste 50 codes as numbered items into Selar's automatic delivery message. Selar sends a different code to each buyer automatically with zero manual work.

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Enter Your PIN

Enter your 4-digit PIN to access your calculator

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Step 1 of 1 — Takes 30 seconds
Let's set up
your profile
This personalises your tax deadlines, pre-fills your filing document, and shows your State IRS contact. All saved on your device only.
My Profile
Saved once. Personalises your app and pre-fills your filing document.
GUIDE Quick Start — 6 Steps
Everything you need to know to use WAKATAX
1
Enter your access code
Your unique code (format: WKT-2026-ACCESS) is in your Selar purchase email. Enter it once on the gate screen — never again on this device.
2
Create your 4-digit PIN
Your PIN locks your income records on this device. Anyone who picks up your phone cannot see your tax data without the PIN. Set it once — protects every session.
3
Set up your profile
Enter your name, state, and income type above. Takes 30 seconds. Personalises your filing deadlines, shows your State IRS contacts, and pre-fills your filing document.
4
Calculate your tax instantly
Tap 🧮 Calculator in the nav. Select income type, enter what you earn, tap Calculate. Shows monthly tax, annual tax, effective rate and take-home pay — all on NTA 2025 bands.
💡 Have multiple income sources? Use 📒 My Income instead — it combines everything.
5
Log income as it comes in
Tap 📒 My Income → Add an Income Entry. Log every payment on the day it arrives. You can also log past dates going back to January 1, 2026. Tap What Do I Owe in Tax? anytime to see your total picture.
💡 Irregular income is fine. You only pay tax on what you actually earned each quarter — not a projection.
6
Log business expenses to reduce your tax
Scroll down on My Income to Business Expenses. Log internet data, generator fuel, equipment, software, transport. These are deducted before tax is calculated — your tax figure drops legally. Keep receipts.
💡 Self-employed, freelancers, traders and gig workers only — not salaried PAYE employees.
Filing Deadlines — Self-Employed
Q1: March 31  ·  Q2: June 30  ·  Q3: September 30  ·  Q4: December 31
Annual Return: March 31, 2027
Late filing: ₦100,000 first month penalty
Full guide at wakatax.com.ng/how-to-use  ·  NaijaMoneyGuide
Your Tax Summary
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