Individuals resident in Nigeria are taxable on their worldwide income.
In the case of employment, a non-resident person is liable to tax in Nigeria if the duties of employment are wholly or partly performed in Nigeria, unless:
The table below shows a summary of the taxable income tax bands and applicable rates of tax on an annual basis.
* Nigerian naira
Where a taxpayer has no taxable income because of personal reliefs and allowances or total income produces a tax lower than the minimum tax, a minimum tax rate of 1% of the total income is payable.
Last Reviewed - 19 December 2018