Rent relief: the ₦500,000 deduction hiding in your tenancy agreement

The Nigeria Tax Act 2025 introduced rent relief: deduct 20% of your annual rent from taxable income, up to ₦500,000. Pay ₦2.5m or more in rent and you hit the full cap.

To claim it you need evidence: a tenancy agreement and proof of payment (receipts or bank transfers). Landlord details matter — the tax authority cross-checks claims against landlords' rental income declarations, which is also why some landlords are suddenly shy about receipts.

In HopperTax, upload your rent receipt and tenancy agreement to the Document Vault; the deductions interview asks the two questions that establish eligibility and applies the cap automatically. If your documents are missing, Smart Review flags it before you submit — not after the authority does.