Personal Income Tax Act, 1993 🇳🇬

Nigeria Repealed: 2026-01-01 6 Citing Cases

Repeal Notice

This legislation was repealed on 2026-01-01 by Nigeria Tax Act, 2025

Personal Income Tax Act, 1993

Published on 25 August 1993
Commenced on 25 August 1993
[This is the version of this document as it was from 25 August 1993 to 13 June 2011.]

[Repealed on 1 January 2026 by Nigeria Tax Act, 2025 (Act 7 of 2025)]

An Act to impose income tax on individuals, communities and families and on executors and trustees; and to provide for the assessment and collection and administration of the tax.[1993 No. 104.]

Part I

Imposition of tax and income chargeable

1. Imposition of tax

There is hereby imposed a tax on the income—

(a)of individuals, communities and families; and

(b)arising or due to a trustee or estate,

which shall be determined under and be subject to the provisions of this Act.[1996 No. 30.]

2. Persons on whom tax is to be imposed

(1)Tax of an amount to be determined from the Table set out in the Sixth Schedule (in this Act referred to as "income tax") shall be payable for each year of assessment on the total income of—

(a)every individual other than persons covered u…

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