Deductions

Every relief you're claiming — and everything you haven't explored yet.

Claimed so far

₦1,972,000

Reduces your taxable income before the 2026 bands apply

Claimed

Rent relief

₦500,000document needed

20% of ₦4.5m rent, capped at ₦500,000 — receipt on file, tenancy agreement pending

Pension contributions

₦1,472,000

8% employee RSA contributions — PFA statement verified

Worth exploring

Life insurance premiums

Fully deductible — upload your premium certificate to claim

Voluntary pension top-up

₦400,000 additional contribution before December saves ₦84,000 in tax

Medical expenses

Interview not started — takes 2 minutes

Charitable donations

Donations to approved bodies are deductible with receipts

Mortgage interest

Interest on a loan for your primary residence

Education

Qualifying tuition and training costs

Business expenses

For your freelance income — wholly & exclusively rule applies

Capital allowance

Equipment used to earn business income

Losses

Carry-forward losses from earlier years

Foreign tax credit

Tax paid abroad on the same income

Investment relief

Qualifying investment incentives

Research credits

R&D expenditure incentives

Innovation credits

Economic Development Incentive credits