3 Articles
PAYE
Pay-As-You-Earn guides covering the six-band tax structure, income thresholds, rent relief, pension deductions, and employer obligations under NTA 2025.
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Nigeria Tax Guide
Personal Tax
New Nigeria Tax Act 2025–2026
VAT
WHT
Tax Filing
Tax Tips
Transfer Pricing
PAYE
15 min
Employer PAYE Responsibilities: Deduction, Remittance and Deadlines
Every Nigerian employer’s PAYE obligation under the NTA 2025. Monthly deduction, 10-day remittance, annual returns, penalties, and the new dual filing rule explained. As…
23 Mar 2026
PAYE
13 min
13th Month Salary and Bonuses: How PAYE Tax Applies in Nigeria
How PAYE applies to 13th month salary, bonuses, overtime, and arrears in Nigeria under the NTA 2025. Two calculation methods, worked examples, and payroll…
23 Mar 2026
PAYE
10 min
Step-by-Step PAYE Calculation for the 2026 Tax Year
Follow along as we compute PAYE for a typical Nigerian employee using rent relief, pension, and NHIS deductions.
23 Mar 2026