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.

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.

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See it applied to real payroll

Vintage People handles every statutory rule for you: accurate, compliant and audit-ready.

See Vintage Payroll PAYE calculator