Tax
Rent relief
A deduction of 20% of annual rent paid, capped at ₦500,000, introduced by NTA-2025.
Rent relief is the Nigeria Tax Act 2025 replacement for the CRA. An individual can deduct 20% of the annual rent they pay, up to a maximum of ₦500,000, from income before PAYE is calculated. Documentation may be required to claim it.
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.