Nigeria’s personal income tax system has recently undergone significant reform. Previously, income earners benefited from a simple tax structure that offered a Consolidated Relief Allowance (CRA), automatically reducing the amount of tax payable. However, under the new Personal Income Tax (PIT) regime, that simplicity has been replaced by a more detailed and structured approach.
Rather than relying on automatic relief, workers must now pay closer attention to the specific deductions they are entitled to claim. The new framework introduces ta
