07/12/2025
GA YADDA HARAJIN PROGRESSIVE TAX YAKE (Sabon Tsarin Haraji wanda zai fara daga Jan 2026)
- Mai samun ₦800k a shekara→ ba zai biya haraji ba (0%).
- Mai samun ₦2.2m a shekara →
Haraji = (₦2.2m – ₦800k) × 15% = ✅₦210,000.
- Mai samun ₦9m a shekara →
₦0 – ₦800k = 0% → ₦0
₦800k – ₦3m (₦2.2m) × 15% = ₦330k
₦3m – ₦9m (₦6m) × 18% = ₦1.08m
✅ Jimilla = ₦1.41m
- Mai samun ₦13m a shekara →
Kamar na sama (₦9m) = ₦1.41m
Sauran ₦4m (₦9m–₦13m) × 21% = ₦840k
✅ Jimilla = ₦2.25m
- Mai samun ₦25m a shekara→
Kamar na sama (₦13m) = ₦2.25m
Sauran ₦12m (₦13m–₦25m) × 21% = ₦2.52m
✅ Jimilla = ₦4.77m
- Mai samun ₦50m a shekara →
Kamar na sama (₦25m) = ₦4.77m
Sauran ₦25m (₦25m–₦50m) × 23% = ₦5.75m
✅ Jimilla = ₦10.52m
Su waye zasu biya wannan harajin?
A Nigeria, ba kowa bane zai biya wannan sabon progressive income tax. Ga wadanda ya shafa:
1. Ma’aikatan gwamnati da kamfanoni (PAYE workers): Idan albashinka ya wuce ₦800,000 a shekara (~₦66,600 a wata), za a cire maka haraji ta hanyar PAYE (Pay As You Earn).
2. ’Yan kasuwa / masu sana’a (Self-employed, Business owners): Idan ribar da kake nunawa (profit) ya wuce ₦800k a shekara, dole ka biya ta hanyar self-assessment tax.
3. Professionals (Doctors, Lawyers, Engineers da sauransu): Duk wanda yake samun kuɗi fiye da ₦800k a shekara daga sana’arsa.
Waye ba zai biya ba?
- Mutane dake ɗaukar albashi (ƙasa da ₦800,000 a shekara).
- Masu aiki a informal sector (kamar sayar da kifi a kasuwa, ƙanana masu sana’a) idan ba a riga an rubuta su ba.
- Wanda ya dogara da aikin noma kawai (farmers), yawanci ana ɗaukar su exempted sai dai idan suna da babbar kasuwanci da ake rijista.
A takaice:
Wannan sabon haraji zai fi shafar ma’aikata masu albashi mai kyau, da kuma ’yan kasuwa da ke da kasuwanci rijista.
Ƙananan talakawa da albashinsu bai kai ₦800k a shekara ba, ba za su biya komai ba..
- Daga Elmuaz Lere
AREWA INFO TV
