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Calculate all your eligible tax reliefs under the NTA 2025 — the ₦800,000 tax-free band, rent relief, pension, NHF, NHIS, life insurance, and housing loan interest.
Your Income & Reliefs
Understanding Personal Tax Reliefs Under NTA 2025
The NTA 2025 replaced the old Consolidated Relief Allowance (CRA) with a ₦800,000 tax-free band and specific deductions. Every taxpayer benefits from the tax-free threshold. Additional reliefs include pension contributions, NHF, NHIS, rent relief, life insurance premiums, and housing loan interest.
Rent Relief
A new deduction under NTA 2025: 20% of your actual annual rent paid, up to a maximum of ₦500,000. This replaces the old CRA for renters. Homeowners who do not pay rent do not qualify, leaving the ₦800,000 tax-free band as their only personal relief.
Frequently Asked Questions
The NTA 2025 replaced CRA with a ₦800,000 tax-free band built into the first PAYE bracket, plus specific deductions: rent relief (20% of rent, max ₦500,000), pension, NHF, NHIS, life insurance, and housing loan interest.
No. Rent relief is only available if you actually pay rent. Homeowners who do not pay rent rely solely on the ₦800,000 tax-free band and statutory deductions (pension, NHF, NHIS).
Employers with 3+ employees must operate a pension scheme. Employees contribute 8% of pensionable income (basic + housing + transport). This is fully deductible from taxable income.
The maximum is ₦500,000 per year, regardless of how much rent you pay. It is calculated as 20% of actual rent — so you need to pay at least ₦2,500,000 in annual rent to hit the cap.
Yes. Premiums on a qualifying life insurance policy are deductible. The policy must be with a Nigerian insurer or an insurer approved by NAICOM.
Yes. Interest paid on a mortgage or housing loan from a recognised financial institution is fully deductible. Keep annual interest certificates from your lender.
Generally no. Reliefs must be claimed in the year they are incurred. However, if you were overcharged PAYE due to unclaimed reliefs, you can request a reassessment for up to 6 years back.
No. Education expenses are not deductible under the NTA 2025. There is no tuition relief for dependants in the current Nigerian tax law.
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