PIT rate schedule (NTA 2025)
| Field | Type | Description |
|---|---|---|
| First ₦300,000 | 7% | First band of chargeable income. |
| ₦300,001 – ₦600,000 | 11% | |
| ₦600,001 – ₦1,100,000 | 15% | |
| ₦1,100,001 – ₦1,600,000 | 19% | |
| ₦1,600,001 – ₦3,200,000 | 21% | |
| Above ₦3,200,000 | 24% | Top rate. |
| Field | Type | Description |
|---|---|---|
| First ₦300,000 | 7% | First band of chargeable income. |
| ₦300,001 – ₦600,000 | 11% | |
| ₦600,001 – ₦1,100,000 | 15% | |
| ₦1,100,001 – ₦1,600,000 | 19% | |
| ₦1,600,001 – ₦3,200,000 | 21% | |
| Above ₦3,200,000 | 24% | Top rate. |