PIT rate schedule (NTA 2025)
Two schedules apply depending on the Year of Assessment (YOA). Pass year_of_assessment correctly — Numens selects the right schedule automatically.
New rates — 2026 YOA onwards (NTA 2025)
| Field | Type | Description |
|---|
| First ₦800,000 | 0% | Zero-rated band. |
| Next ₦2,200,000 | 15% | ₦800,001 – ₦3,000,000 |
| Next ₦9,000,000 | 18% | ₦3,000,001 – ₦12,000,000 |
| Next ₦13,000,000 | 21% | ₦12,000,001 – ₦25,000,000 |
| Next ₦25,000,000 | 23% | ₦25,000,001 – ₦50,000,000 |
| Above ₦50,000,000 | 25% | Top rate. |
Old rates — 2025 YOA (income earned in 2025, filed in 2026)
| Field | Type | Description |
|---|
| First ₦300,000 | 7% | First band. |
| Next ₦300,000 | 11% | ₦300,001 – ₦600,000 |
| Next ₦500,000 | 15% | ₦600,001 – ₦1,100,000 |
| Next ₦500,000 | 19% | ₦1,100,001 – ₦1,600,000 |
| Next ₦1,600,000 | 21% | ₦1,600,001 – ₦3,200,000 |
| Above ₦3,200,000 | 24% | Top rate. |
