Who collects personal income tax in FCT (Abuja) State?

Federal Capital Territory Internal Revenue Service (FCT-IRS). Personal income tax and PAYE are state taxes under federal law: the rates are set by the Nigeria Tax Act 2025, the collection is by FCT-IRS.

What are the PAYE rates in FCT (Abuja)?

The same as every state: 0% on the first ₦800,000 of annual chargeable income, then 15%, 18%, 21%, 23% and 25% above ₦50 million, with rent relief and pension deducted first and no tax at or below the ₦70,000 monthly minimum wage.

When is PAYE due to FCT-IRS?

Employers remit by the 10th of the month following the salary month and file the annual return by 31 January. Individuals file their annual return of income by 31 March.

Which state do I pay PAYE to if my company is elsewhere?

The state where the employee lives. A company registered in another state with staff resident in FCT (Abuja) remits their PAYE to FCT-IRS.

How do I get a FCT-IRS taxpayer ID?

An FCT-IRS taxpayer ID linked to your TIN. Register on the FCT-IRS online portal with your TIN, NIN and address, or at a FCT-IRS office.

Federal Capital Territory Internal Revenue Service (FCT-IRS)

FCT (Abuja) State tax: PAYE and personal income tax in 2026

The rates are federal law and the same everywhere; the office, the portal and the enforcement are FCT (Abuja)'s. This page has the FCT-IRS details, the deadlines, and the calculator.

Updated September 2026

PAYE calculator for FCT (Abuja) employees

Monthly gross salary

The full package before any deduction.

Annual rent you pay

Rent relief is 20% of this, capped at ₦500,000. Enter 0 if you pay no rent.

Basic + housing + transport

% of gross

Pension is charged on these three, not on total pay. Most packages sit near 80%.

I contribute to a pension8% employee contribution, deducted before tax.

Monthly take-home pay

₦404,860

₦63,140 PAYE and ₦32,000 pension deducted · 12.6% effective rate · ₦4,858,320 a year

Gross annual income: ₦6,000,000
Less pension (8%): (₦384,000)
Less rent relief: (₦240,000)
Chargeable income: ₦5,376,000
Annual PAYE: ₦757,680
Monthly PAYE: ₦63,140

How the bands apply

Band	Taxed	Rate	Tax
First ₦800,000	₦800,000	0%	₦0
Next ₦2,200,000	₦2,200,000	15%	₦330,000
Next ₦9,000,000	₦2,376,000	18%	₦427,680

What to know in FCT (Abuja)

Residents of Abuja pay personal income tax to FCT-IRS, not to the NRS, even though the territory is federal.
Government contractors need an FCT-IRS tax clearance certificate for most MDA tenders.

Covers employers and residents in Garki, Wuse, Maitama, Gwarinpa and the rest of the state. Portal names are as published by FCT-IRS; check the current address before paying.

Questions people ask

Who collects personal income tax in FCT (Abuja) State?: Federal Capital Territory Internal Revenue Service (FCT-IRS). Personal income tax and PAYE are state taxes under federal law: the rates are set by the Nigeria Tax Act 2025, the collection is by FCT-IRS.
What are the PAYE rates in FCT (Abuja)?: The same as every state: 0% on the first ₦800,000 of annual chargeable income, then 15%, 18%, 21%, 23% and 25% above ₦50 million, with rent relief and pension deducted first and no tax at or below the ₦70,000 monthly minimum wage.
When is PAYE due to FCT-IRS?: Employers remit by the 10th of the month following the salary month and file the annual return by 31 January. Individuals file their annual return of income by 31 March.
Which state do I pay PAYE to if my company is elsewhere?: The state where the employee lives. A company registered in another state with staff resident in FCT (Abuja) remits their PAYE to FCT-IRS.
How do I get a FCT-IRS taxpayer ID?: An FCT-IRS taxpayer ID linked to your TIN. Register on the FCT-IRS online portal with your TIN, NIN and address, or at a FCT-IRS office.

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