Tax Term

What is Progressive Taxation?

A tax system where higher incomes are taxed at higher rates.

Detailed Explanation

Nigeria uses progressive taxation with bands ranging from 0% to 25%. This means different portions of your income are taxed at different rates, with lower income taxed at lower rates.

Example

On ₦5,000,000 income: First ₦800k at 0%, next ₦2.2m at 15%, remainder at 18%.

See Progressive Taxation in Action

Use our calculator to see how progressive taxation affects your tax.