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Check what education-related expenses are tax-deductible in Nigeria under the NTA 2025 — professional training, certifications, and employer-sponsored education.
Education Expenses
Education Expenses and Tax in Nigeria
Unlike some other countries, Nigeria does not provide a general education tax relief for individuals. Children's school fees, university tuition, and personal study costs are not deductible. However, professional development costs for self-employed individuals and certain employer-sponsored training may qualify.
What IS Deductible
Self-employed individuals can deduct professional training, certification fees (ICAN, CITN, CFA, PMP), conference attendance, and educational materials directly related to their trade. Employers can deduct staff training costs as a business expense.
Frequently Asked Questions
No. Children's school fees at any level (primary, secondary, university) are not deductible under the NTA 2025. Nigeria does not have a tuition tax relief for dependants.
If you are self-employed, yes — professional certification costs are deductible business expenses. If employed, these may be deductible if your employer requires the certification for your role.
Training paid for by your employer that is directly related to your job duties is generally not treated as a taxable benefit-in-kind. However, general education unrelated to your role may be taxable.
Generally no, unless you are self-employed and can demonstrate the degree directly relates to your current business. For employees, an MBA is typically considered personal development, not a deductible expense.
For self-employed individuals, yes — if the courses relate to your trade (e.g., Coursera, Udemy, LinkedIn Learning for professional skills). For employees, only if employer-mandated.
Self-employed individuals can deduct professional books, journals, and software directly related to their work. Employees generally cannot unless the employer reimburses them as a non-taxable benefit.
The old Tertiary Education Tax (TET at 2.5%) has been replaced by the 4% Development Levy, which includes the education component. Companies no longer pay a separate education levy.
Yes. All staff training costs are deductible business expenses for the employer, including tuition, travel, accommodation, and course materials related to employee development.
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