MikroGigs | Nigerian Tax Intelligence Suite

Personal Income Tax (PIT)

Annual computation per 2026 brackets.

Annual Taxable Income (₦) i

Gross income before reliefs.

Pension Contribution (% of income) i

Up to 15% deductible.

Rent Relief (up to ₦500k) i

Capped at ₦500,000 annually.

Dependents Relief (₦20k each) i

₦20,000 per dependent.

Health Insurance Relief (₦) i

NHIS contributions deductible.

Donations (₦, up to 10% income) i

Capped at 10% of gross income.

Corporate Income Tax (CIT)

Annual turnover-based rates.

Annual Gross Turnover (₦) i

Total revenue for classification.

Annual Expenses (₦) i

Allowable business deductions.

Development Levy (4%) On

Export Exemption Off

Agricultural Incentive (first 5 yrs) Off

Global Intelligence Engine

Multinational top-up tax at 15% ETR.

Nigerian Revenue (₦) i

Nigerian operations revenue.

Nigerian Profit (₦) i

Nigerian taxable profit.

Foreign Revenue (₦) i

Foreign subsidiaries revenue.

Foreign Profit (₦) i

Foreign taxable profit.

Offshore Tax Paid (₦) i

Tax paid abroad.

Intragroup Revenue (₦) i

Transfer pricing adjustments.