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Personal Income Tax & PAYE (2026 Rules)

Nigeria replaced its tax law on 1 January 2026 — learn the new bands, the new reliefs, and the returns that go with them.

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About this course

Nigeria's Personal Income Tax Act was repealed and replaced by the Nigeria Tax Act 2025, effective 1 January 2026. This course teaches personal income tax as it actually works now: the new 0%–25% bands, the rent relief that replaced the Consolidated Relief Allowance, the minimum-wage exemption, PAYE payroll for employers, the Form H1 annual employer return, Form A self-assessment for freelancers and landlords, and filing on Rev360 and the state eTax portals. Every rule is worked in naira, end to end.

Nigeria's personal income tax law was not amended in 2026 — it was replaced. PITA is repealed, FIRS is now the NRS, the CRA is gone, and TaxPro-Max has been switched off. Start from the new law, not the one you were taught.

What you'll learn

Course syllabus — 7 lessons

  1. The 2026 reset: four new laws and who now taxes you22 min
  2. What counts as income — and what is now exempt24 min
  3. Life after the CRA: rent relief and your eligible deductions24 min
  4. The new bands: computing personal income tax step by step26 min
  5. PAYE for employers: payroll, the 10th, and Form H126 min
  6. Self-assessment: Form A for freelancers, traders and landlords24 min
  7. Rev360, records, penalties and your rights24 min

Your project

2026 personal income tax pack: three taxpayers, one payroll

A shared Google Sheet or Doc link containing: (1) three fully worked individual tax computations with band-by-band lines and the correct authority, return and deadline for each; (2) a five-person payroll table with monthly PAYE totalled AND split by receiving state; (3) a compliance calendar naming forms, portals and exact due dates; and (4) a short plain-language client note on the 2026 changes.

Certificates on Skillnaija are earned, not issued for attendance: you submit this project, it is graded against a rubric, and passing issues a certificate anyone can verify.

Frequently asked questions

Is Personal Income Tax & PAYE (2026 Rules) free?

Yes. Personal Income Tax & PAYE (2026 Rules) is completely free on Skillnaija. You need a free account to open the lessons, and there is no charge for the course, the project, or the certificate.

How long does Personal Income Tax & PAYE (2026 Rules) take to complete?

5 weeks · ~4 hrs/week. There are 7 lessons, about 3 hours of material in total. You learn at your own pace and your progress is saved.

Do I need any experience to start Personal Income Tax & PAYE (2026 Rules)?

Beginner-friendly. You can start from scratch — no prior experience is assumed.

What will I learn in Personal Income Tax & PAYE (2026 Rules)?

You will build practical skills in Nigeria Tax Act 2025 essentials, The 2026 personal income tax bands, Rent relief & eligible deductions, PAYE payroll computation, Form H1 & Form A returns, Rev360 and state eTax filing, Tax deadlines & penalties. Every lesson is written for a Nigerian context, with examples drawn from how the work is actually done and paid for here.

Do I get a certificate for Personal Income Tax & PAYE (2026 Rules)?

Yes, but it has to be earned. You complete the course project — 2026 personal income tax pack: three taxpayers, one payroll and submit it for grading. Passing the project issues a verifiable certificate; finishing the lessons alone does not.

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