Who collects personal income tax in Kano State?

Kano State Internal Revenue Service (KIRS). 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 KIRS.

What are the PAYE rates in Kano?

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 KIRS?

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 Kano remits their PAYE to KIRS.

How do I get a KIRS taxpayer ID?

A KIRS taxpayer number linked to your TIN. Register on the KIRS online portal with your TIN, NIN and address, or at a KIRS office.

Kano State Internal Revenue Service (KIRS)

Kano 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 Kano's. This page has the KIRS details, the deadlines, and the calculator.

Updated September 2026

PAYE calculator for Kano 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 Kano

Trading businesses in Kano are largely below the VAT threshold; PAYE on staff and withholding on rent are the taxes that reach them.

Covers employers and residents in Kano, Wudil and the rest of the state. Portal names are as published by KIRS; check the current address before paying.

Questions people ask

Who collects personal income tax in Kano State?: Kano State Internal Revenue Service (KIRS). 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 KIRS.
What are the PAYE rates in Kano?: 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 KIRS?: 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 Kano remits their PAYE to KIRS.
How do I get a KIRS taxpayer ID?: A KIRS taxpayer number linked to your TIN. Register on the KIRS online portal with your TIN, NIN and address, or at a KIRS office.

Other states

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