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
See it applied to real payroll
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