Paid in dollars, living in Nigeria? Estimate your 2026 income tax.

Built on the Nigeria Tax Act 2025, in force since 1 January 2026: 0% on the first ₦800,000, then 15% up to 25%. We convert with the Central Bank of Nigeria's published rate and show the section of the Act behind each line. Free, no sign-up, and nothing you type leaves your phone.

1. Where you live State you lived in on 1 January 2026 Your state's internal revenue service collects your tax, not the NRS (Twelfth Schedule NTA 2025; NTAA s.3). Were you a Nigerian tax resident in 2026?

2. Income from abroad in 2026 Salary from a foreign employer (Deel, Remote, direct payroll)

Freelance or contract fees (Upwork, Fiverr, direct clients)

Business costs on that freelance work

Platform fees, software, internet data, a share of power costs: only what you spent wholly and exclusively to earn the fees (s.20). Personal spending does not count (s.21). Foreign dividends, interest, rent or royalties

I brought this investment income into Nigeria through approved channels (bank or domiciliary account). It is then exempt (s.163(1)(s)).

3. Exchange rate (naira per unit)

CBN average for 2026 so far CBN rate on the latest published day My own rates (e.g. the CBN rate on each payday)

₦ per USD

₦ per GBP

₦ per EUR

Where these rates come from

The figures are the "central rate" the Central Bank of Nigeria publishes every working day on its exchange rates page. A script copies them once a day; the date of the last copy is shown here once loaded. For USD the central rate sits within ₦1 of the NFEM rate that CBN calls "the official exchange rate for the day".

The Act says foreign-currency expenses are converted "at the official exchange rate published by the Central Bank of Nigeria for the relevant date or period" (s.20(4)). It has no line as clear for income, so the safest record is the CBN rate on each day you were paid. The year average is a shortcut for planning. The rate your bank or Grey gave you is not the official rate.

4. Naira income Salary from a Nigerian employer, before PAYE (₦ a year) Profit from a business in Nigeria (₦ a year) Other income: rent, interest (₦ a year)

5. Reliefs you paid for in 2026 (₦ a year) Rent paid on your home 20% of rent comes off, up to ₦500,000. Keep the receipt and tenancy agreement (s.30(2)(a)(vi)). Pension contributions to a PFA National Housing Fund Health insurance under the national scheme Interest on a loan to build or buy the house you live in Life insurance or annuity premiums

6. Tax already paid PAYE or withholding tax already taken in Nigeria (₦) Tax paid abroad on the foreign income above

Only tax actually charged by the other country. Nigeria gives credit up to its own tax on that income (s.120).

Dollar Filer: 2026 tax estimate · printed · rules v

Type an amount on the left. The estimate updates as you type.

This is an estimate and a guide, not tax advice. We are not a tax agent and we do not file for you. Where the law is unclear we say so in the result.

What this calculator does not cover

Capital gains, including crypto disposals (the Act taxes them, s.4(1)(j) and Part VIII; we left them out of version 2026.1).
Companies, partnerships and the small-company 0% rate. This is for individuals only.
Presumptive tax for people without records (s.29): the rules come from regulations not yet in our hands.
Non-residents. If you live abroad, money you send home is not taxed just for arriving in Nigeria (s.4; PFPTRC "Fact not fear #2").

Do you need to file a return?

If you lived in Nigeria in 2026 and earned income, the answer is almost always yes, even when the tax comes to zero: "every taxable person whether or not liable to pay tax" files (NTAA s.13(1)). Our reading of the deadline for 2026 income is 31 March 2027.

Check in five questions, with the list of documents

2026 Return Pack

The worksheet behind this calculator as an Excel file, a document checklist, step-by-step screens for LIRS eTax and the FCT-IRS portal, and a record-keeping template for every dollar payment. Sent by email as soon as you pay; free update if the rules change before 31 March 2027.

one-off, card payment in USD

See what is in the pack Free sample: document checklist (PDF)