HelppayrollNigeria PAYE: the Two Regimes
Nigeria PAYE: the Two Regimes
Pre-2026 (PITA 2004) vs FY 2026+ (NTA 2025).
beginner· 1 view· Updated 7/18/2026
Nigeria has two active PAYE regimes:
- Pre-2026 (PITA 2004): This regime includes the Consolidated Relief Allowance (CRA), progressive tax bands, and a minimum tax.
- FY 2026+ (NG Tax Act 2025): Features Rent Relief, new Personal Income Tax (PIT) bands (0/15/18/21/23/25%), and a minimum wage exemption as per Section 58 proviso.
AkountFly automatically selects the appropriate regime based on the pay-period date. The employee's Edit Tax tab captures the necessary inputs for each regime.
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