PAYE, personal income tax and state tax

The penalty for missing your state tax return deadline

The penalty for missing your state tax return deadline starts at ₦100,000 for the first month, then grows every month after.

2 min read

What happens if your employer doesn't remit your PAYE?

What happens if an employer doesn't remit PAYE: the penalty and interest the law sets out, and how the shortfall can still reach the employee.

2 min read

Personal income tax for the self-employed in Nigeria

Personal income tax for the self-employed in Nigeria works differently from PAYE: your state assesses you directly, and you file your own return.

3 min read

How much of your salary is tax-free under the new PAYE rules?

How much income is tax-free under PAYE: the yearly amount that pays no tax at all under the new law, and what happens to the naira just above it.

3 min read

State tax portals: Edo, Akwa Ibom, Enugu, Kano and Ogun

State internal revenue service portals for Edo, Akwa Ibom, Enugu, Kano and Ogun, with what each one is for and who it actually covers.

2 min read

Filing your individual annual tax return with your state

Filing your individual annual tax return with your state is due by 31 March each year, whether or not you owe any tax at all that year.

3 min read

The monthly PAYE remittance deadline employers must meet

The PAYE remittance deadline employers must hit every single month, what counts as paying it on time, and why the date matters for your business.

2 min read

PAYE on a ₦1,200,000 monthly salary, worked out in full

PAYE on a monthly salary near the upper bands: which ones it crosses under the new rules, and the full sum worked out in one small table.

3 min read

Personal income tax records to keep, a checklist

Personal income tax records to keep in Nigeria: income proof, deduction evidence and filing confirmations, for at least six years.

2 min read

PAYE on a ₦150,000 monthly salary, worked out in full

PAYE on a monthly salary at this level, explained: how Nigeria's 2026 bands apply to it, with the full sum worked out step by step in this guide.

3 min read

The consolidated relief allowance is gone: what replaced it

The consolidated relief allowance is abolished under the new tax Act. Here's what replaced it, and what that change means for your monthly pay.

2 min read

The employer's annual PAYE return deadline, explained

The employer's annual PAYE return deadline: when it falls each year, what the return has to cover, and why filing it on time matters for your business.

2 min read

PAYE on a ₦300,000 monthly salary, worked out in full

PAYE on a monthly salary of this size, worked out in full: the exact bands it crosses, the tax owed, and the take-home pay left after PAYE.

3 min read

FCT-IRS Taxporta: how to register and file

FCT-IRS Taxporta is the portal where Abuja residents file personal income tax online, separate from the registration and payment pages.

2 min read

The PAYE tax rate in Nigeria for 2026, band by band

PAYE tax rate in Nigeria 2026 explained: the six bands from a tax-free amount to the top rate, and how each one applies to your monthly pay packet.

3 min read

Moved states mid-year? A personal income tax checklist

Moved states mid-year? Your personal income tax follows the state where you live, so a move changes who you pay. Here is a short checklist.

2 min read

FCT-IRS tax clearance certificate: a documents checklist

An FCT-IRS tax clearance certificate needs Form A, the Form 802 application, ID and three years of payslips. Here is the full checklist.

2 min read

RIVTAMIS: Rivers State's tax portal and your RIVTIN

RIVTAMIS is Rivers State's tax platform, at rivtamis.riversbirs.gov.ng. Register there for a RIVTIN, file your annual return and request a TCC.

3 min read

How to calculate your PAYE in Nigeria, step by step

How to calculate PAYE in Nigeria, step by step: work out your annual pay, apply each band in turn, then add the totals to see what you actually owe.

3 min read

Which state do you pay your personal income tax to?

Which state do you pay personal income tax to? It is the state where you live, not where you work or where your employer is registered.

3 min read

How pension and other deductions interact with your PAYE

Pension deductions and PAYE in Nigeria: employees pay 8% of monthly emoluments, and that comes off your pay before PAYE is worked out. Here's how it works.

2 min read

Who pays federal, not state, personal income tax

Federal, not state, personal income tax applies to a small group: armed forces and police staff, Foreign Service officers and non-residents.

3 min read

Rent relief on PAYE: what it is and how to claim it

Rent relief cuts your taxable pay if you can show what you pay in rent each year. Here's how the relief works, and the steps to claim it properly.

3 min read

OYIRS: Oyo State's self-service tax portal

OYIRS is Oyo State's tax authority. Its self-service portal handles payer registration and TCC verification for residents.

2 min read

Payslip checks every employee should make in 2026

How to check your payslip is correct under the new PAYE bands, in five quick checks any employee can run on their own payslip this month.

2 min read

PAYE on a ₦500,000 monthly salary, worked out in full

PAYE on a monthly salary at this level: which bands it touches under the new rules, and the full sum worked out clearly in one small table.

3 min read

PAYE on a ₦4,000,000 annual salary, worked out in full

PAYE on an annual salary many graduates start on: which bands it crosses under the new rules, and the full sum worked out step by step.

3 min read

Common PAYE payroll mistakes employers are making in 2026

Common PAYE payroll mistakes employers are still making in 2026, from outdated bands to missed remittance dates that cost more than they should.

2 min read

What Nigeria's new 25% top PAYE rate actually means for you

The new top PAYE rate is 25%, but almost nobody pays that percentage on their whole income. Here's why, explained band by band with a worked example.

3 min read

Does having PAYE deducted mean you skip your own return?

PAYE being deducted does not mean you skip your own tax return. The law still expects you to file one with your state, in your own name.

2 min read

KADIRS: Kaduna State's tax portal and your Tax ID

KADIRS is Kaduna State's tax authority. Its online portal handles PAYE, direct assessment, Tax ID registration and receipt or TCC checks.

3 min read

DSIRS: Delta State's tax portal and your S-TIN

DSIRS is Delta State's tax authority, online at deltairs.com. Register for an S-TIN and check a tax clearance certificate there.

2 min read

How the PAYE bands apply to freelancers and sole traders

PAYE bands for freelancers and sole traders are the same ladder used for salaries. Here is a full worked example on a self-employed income.

2 min read

How PAYE works for domestic staff and small employers

PAYE for domestic staff and small employers: when it applies to a small payroll, who has to register, and what a household or small firm still owes.

3 min read

Old PAYE versus new PAYE in Nigeria: what actually changed

Old PAYE bands and reliefs versus the new ones under the 2025 tax Act: what changed, what stayed the same, and why the difference matters to you.

3 min read

Do minimum wage earners pay PAYE under the new rules?

Do minimum wage earners pay PAYE? No, they're exempt from it by law, separate from the general threshold that covers everyone else.

3 min read