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New Tax Law: Four Groups of Nigerians Exempt From Personal Income Tax in 2026

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By: Fabian Apechihin

Nigeria’s revised tax framework officially took effect on January 1, 2026, with the Federal Government saying the reforms are aimed at easing the burden on low-income earners, offering relief to middle-income workers, and creating a fairer and more inclusive tax system.

According to officials, the new rules are also designed to encourage wider tax compliance while safeguarding vulnerable households.

Four Categories Exempted From Personal Income Tax

Under the updated PAYE (Pay-As-You-Earn) structure, the following groups will enjoy exemptions or special relief:

1. Workers earning the national minimum wage or less
Employees who earn the national minimum wage or below are fully exempt from personal income tax.

2. Nigerians earning up to ₦1.2 million annually
Low-income earners with a gross annual income of up to ₦1,200,000 will not be required to pay personal income tax under the new rules. This threshold reportedly corresponds to about ₦800,000 in taxable income after allowable deductions.

3. Middle-income earners earning up to ₦20 million annually (tax relief)
Individuals earning up to ₦20 million per year are not completely exempt but will benefit from reduced PAYE rates. This means they will pay lower effective taxes compared to the previous tax regime.

4. Gifts
Under the new law, genuine gifts are exempt from personal income tax, meaning recipients will not be taxed on such income.

Why the Government Introduced the Exemptions

Government officials say the exemptions are intended to protect low-income Nigerians, reduce financial pressure on households, and promote fairness within the tax system, while still ensuring sufficient revenue to fund public services.

Analysts also suggest that easing tax pressure on workers could boost disposable income and help cushion the impact of rising living costs across the country.

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National Trail Mourns Pioneer Editor, Abdulazeez Suleiman

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Inna Lillahi wa Inna Ilaihir-Raji’un.

The Chairman and Editor-in-Chief of , Hon. Inuwa Bwala, on behalf of the management and staff, has expressed deep sorrow over the death of veteran journalist and pioneer editor of the newspaper, Abdulazeez Suleiman.
Bwala also extended condolences to Suleiman’s family, associates and the Nigerian media industry, describing his passing as a monumental loss at a time his experience, courage and service to the nation were still greatly needed.
Suleiman reportedly died shortly before a scheduled surgery.
A pioneer editor of National Trail Newspaper, Abdulazeez Suleiman was regarded as a thoroughbred journalist with a remarkable talent for breaking exclusive stories and shaping public discourse through responsible journalism.
Throughout his distinguished career, he worked with notable media organisations, including National Trail Newspaper, Daily Trust, Summit and The Road. He earned widespread admiration for fearless reporting, ethical conduct and unwavering commitment to professionalism.
His writings and public interventions consistently reflected deep concern for justice, peace, accountability and national unity.

Beyond journalism, Suleiman was widely respected as a bridge-builder who strongly believed in dialogue, mutual understanding and peaceful coexistence among Nigeria’s diverse peoples. He remained steadfast in his conviction that truth and justice are essential pillars for national progress.

Though his voice has now gone silent, the values and ideals he stood for will continue to inspire generations. His legacy as a principled journalist, advocate and patriot will endure in the hearts of many whose lives he touched through his work and humanity.
The management and staff of National Trail Newspaper prayed Almighty Allah to forgive his shortcomings, grant him Aljannatul Firdaus and comfort his family, friends, colleagues and members of the in this moment of grief.
Rest in peace, Abdulazeez Suleiman. Your service and legacy will not be forgotten.

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JUST IN: After Primary Election Victory, Shehu Sani Visits Parents’ Graves to Offer Prayers and Express Gratitude to God

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Following his victory in the party primary election, Senator Shehu Sani visited the graves of his parents to pray and give thanks to Almighty God.

The former senator described the visit as very important to him, noting that his parents played a significant role in his upbringing and in shaping his political life.

Shehu Sani prayed for Allah to forgive his parents and all deceased Muslims, while also reaffirming his commitment to continue serving the people with honesty and integrity after securing victory in the primaries.

The gesture has attracted attention from his supporters and social media users, many of whom praised his act of remembering his parents after a political success.

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National Trail Mourns Pioneer Editor, Abdulazeez Suleiman

Published

on

Inna Lillahi wa Inna Ilaihir-Raji’un.

The Chairman and Editor-in-Chief of , Hon. Inuwa Bwala, on behalf of the management and staff, has expressed deep sorrow over the death of veteran journalist and pioneer editor of the newspaper, Abdulazeez Suleiman.
Bwala also extended condolences to Suleiman’s family, associates and the Nigerian media industry, describing his passing as a monumental loss at a time his experience, courage and service to the nation were still greatly needed.
Suleiman reportedly died shortly before a scheduled surgery.
A pioneer editor of National Trail Newspaper, Abdulazeez Suleiman was regarded as a thoroughbred journalist with a remarkable talent for breaking exclusive stories and shaping public discourse through responsible journalism.
Throughout his distinguished career, he worked with notable media organisations, including National Trail Newspaper, Daily Trust, Summit and The Road. He earned widespread admiration for fearless reporting, ethical conduct and unwavering commitment to professionalism.
His writings and public interventions consistently reflected deep concern for justice, peace, accountability and national unity.

Beyond journalism, Suleiman was widely respected as a bridge-builder who strongly believed in dialogue, mutual understanding and peaceful coexistence among Nigeria’s diverse peoples. He remained steadfast in his conviction that truth and justice are essential pillars for national progress.

Though his voice has now gone silent, the values and ideals he stood for will continue to inspire generations. His legacy as a principled journalist, advocate and patriot will endure in the hearts of many whose lives he touched through his work and humanity.
The management and staff of National Trail Newspaper prayed Almighty Allah to forgive his shortcomings, grant him Aljannatul Firdaus and comfort his family, friends, colleagues and members of the in this moment of grief.
Rest in peace, Abdulazeez Suleiman. Your service and legacy will not be forgotten.

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