PAYE Under the New Nigeria Tax Acts: What Employees and Employers Need to Know
Nigeria’s new PAYE regime, effective from 1 January 2026, introduces significant changes to payroll tax calculations, allowable deductions, filing obligations, and compliance requirements under the Nigeria Tax Act, 2025 and the Nigeria Tax Administration Act, 2025. This article explains the new tax bands, rent relief, employer and employee responsibilities, filing deadlines, and penalties for non-compliance, helping businesses, HR professionals, payroll administrators, and employees understand how to comply with the updated rules.