Clearance
Intake

Form CL-02 · Tax Estimate & Rights

Know what you owe, before NRS tells you

Estimate your Personal Income Tax or Companies Income Tax under the 2026 reform, simulate rent relief and statutory deductions, see which other taxes apply to you, and where to file each one.

Your income & deductions

Enter your annual estimates below. Values can be cleared or adjusted at any time.

₦
₦
₦
₦

Estimated liability

2026 Fiscal Rule

Calculated per progressive PIT tax brackets after applicable deductions.

Rent relief applied
₦120,000
Total statutory deductions
₦120,000
Net taxable income
₦3,380,000

Tax by bracket:

First ₦800,000₦0
₦800,001 – ₦3,000,000₦330,000
₦3,000,001 – ₦12,000,000₦68,400

Estimated Annual Tax

₦398,400

Effective rate: 11.4%Take-home: ₦3,101,600

Taxes that apply to you

1 taxes identified

Personal Income Tax (PIT)

0% up to ₦800,000, then progressive 15% → 25%

Individuals — employees (via PAYE), freelancers, commission agents, sole proprietors.

Deadline: March 31 annually (self-assessment); PAYE remitted monthly by employer
Penalty: ₦100,000 first month + ₦50,000/month late filing; ~5% monthly interest on unpaid balance
How to fix a default ▾
  • File the outstanding return now — the ₦50,000/month penalty stops accruing the moment you file, not the moment you pay.
  • If employed, confirm your employer's monthly PAYE remittances are current — the annual return is a separate obligation even then.
File via NRS / your State IRS ↗

Your rights as a taxpayer

Compliance runs both ways

Nigerian tax law guarantees core protections against arbitrary assessments, harassment, and wrongful audit closures.

Right to self-declare, not be surveilled

Nigeria's tax system runs on self-assessment. Officials have publicly clarified that bank transaction narrations cannot be used to automatically impose tax — you report your income; you're not monitored transaction-by-transaction.

Right to a fair and impartial process

The Joint Revenue Board of Nigeria (Establishment) Act 2025 created the Office of the Tax Ombud specifically to mediate disputes between taxpayers and tax authorities — an independent channel outside the normal assessment/objection process.

Right to complain about harassment or improper collection

Under the 2026 Presumptive Tax Regulations, cash collection and roadblock-based enforcement are explicitly prohibited. If you experience this, it's a valid complaint to the Tax Ombud, not just an inconvenience to tolerate.

Right to use only accredited agents

Only accredited tax practitioners can validly file on your behalf — returns filed by unaccredited persons are treated as not filed at all. Worth confirming your accountant or agent's accreditation before relying on them.

Right to exit the presumptive regime as you grow

The presumptive tax framework isn't permanent — once your record-keeping meets minimum standards, you're expected to transition to standard self-assessment, and you can elect to exit early if that works out better for you.

Right to apply for a filing extension

NRS can grant an extension if you apply before the deadline with a valid reason (system outages, documented technical difficulty) — worth doing proactively rather than defaulting silently.

The Office of the Tax Ombud has announced a formal Taxpayer's Bill of Rights and Obligations Charter, describing it as ready and awaiting final approval as of August 2026. The rights above reflect the current legal framework; the charter is expected to formalize them further — worth checking the Tax Ombud's site once it's published.

Important Note: This calculator gives an estimate for planning purposes. Figures reflect the 2026 Nigerian fiscal reform framework; confirm anything filing-critical directly with NRS/FIRS or your licensed tax professional.