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Personal Income Tax Act (PITA) as Amended
ActNigeria Federal 1 de junho de 2011 Fonte: Federal Inland Revenue Service
taxincome taxPAYEPITCRApension
Resumo (em inglês simples)
Nigeria's personal income tax law. Progressive tax bands from 7% to 24% on taxable income. Consolidated Relief Allowance (CRA): max(NGN 200,000, 1% gross) + 20% gross income — automatically deducted before tax calculation. Employers must deduct PAYE monthly and remit to State IRS. Minimum tax: 1% of gross income applies if calculated tax is lower. Pension contributions (8% employee) and NHF (2.5% of basic) are tax-deductible. Annual tax returns due by March 31.
O que isto significa para si
- • Progressive PIT rates: 7% to 24%
- • CRA automatically reduces taxable income
- • Pension (8%) and NHF (2.5%) are tax-deductible
- • Minimum tax: 1% of gross income
- • PAYE deducted monthly by employer
- • Annual returns due March 31
Fonte original
https://firs.gov.ng/Conteúdo proveniente de Federal Inland Revenue Service. Consulte sempre o documento oficial para obter o texto que faz fé.
Não constitui aconselhamento jurídico. Este resumo tem fins meramente informativos. A ONIM não armazena nem republica textos jurídicos integrais. Consulte sempre um profissional de direito qualificado para obter aconselhamento adequado à sua situação.