Tax
Consolidated Relief Allowance (CRA)
The old blanket personal relief, abolished by the Nigeria Tax Act 2025.
The Consolidated Relief Allowance was a flat personal relief (the higher of ₦200,000 or 1% of gross, plus 20% of gross) that reduced taxable income under the old Personal Income Tax Act. The Nigeria Tax Act 2025 abolished the CRA and replaced it with a targeted rent relief.
Related terms
Help & how-to
See it in practice
Update PAYE when the tax law changes
Edit one effective-dated table. No software update, no waiting.
Remit PAYE, pension & NHF on time
Generate the schedules, track the deadlines, and record each payment reference.
Year-end: produce the Form H1 return
Each employee's annual gross, taxable and PAYE totals, ready to file with the state.
See it applied to real payroll
Vintage People applies these statutory rules on every run, with a full audit trail.