Manage Payroll Tax in Nigeria | Tax Compliance

English (United States)

Taxes in Nigeria

Employer

10%

Pension Fund

10%

Health Insurance

1%

Workers’ Compensation

Employee payroll taxes

8%

Pension Fund

5%

Health Insurance

2.5%

National Housing Fund (NHF)

Employee income tax

0%

(Income up to NGN 800,000)

15%

(NGN 800,000-3 million)

18%

(NGN 3 million-12 million)

21%

(NGN 12 million-25 million)

23%

(NGN 25 million-50 million)

25%

(Above NGN 50 million)