Nigeria's Joint Revenue Board (JRB) has announced the release of the Personal Income Tax Guidelines 2026. The guidelines cover:
- Tax Identification (Tax ID);
- Operation of Pay-As-You-Earn (PAYE) Tax;
- Filing of Returns and Payments;
- Non-Employment Income;
- Tax Clearance Certificate (TCC); and
- Administration.
The guide also includes appendices containing the income tax computation format and the annual tax return forms, including the standard return and returns for exempt individuals (employ…