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Nigerian Tax Reform Targets Wealthy With 25% Personal Income Tax Rate

A progressive tax system is one in which the tax rate increases as the taxpayer's income increases, meaning that higher-income earners pay a larger percentage of their income in taxes compared to lower-income earners. This approach aims to reduce income inequality by imposing a greater financial responsibility on those who can afford to pay more.
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Wealthy Nigerians earning ₦100 million (over $61,000) or more monthly could face a 25% personal income tax if a new tax bill is passed by the National Assembly, media reported on Tuesday.
The proposed reforms, which aim to create a more equitable tax system, were highlighted by Taiwo Oyedele, Chairman of the Presidential Fiscal Policy and Tax Reforms Committee, during the 30th Nigeria Economic Summit.
Oyedele reportedly stressed the importance of shifting the tax burden away from lower-income earners, who make up 90% of current taxpayers, and ensuring that the wealthier citizens contribute more to government revenue.
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The reforms, expected to take effect in January 2025, propose lower taxes for middle-income earners and exemptions for low-income earners, while those earning higher amounts would see incremental increases in their tax rates.
In addition to personal tax changes, the reforms aim to reduce the corporate income tax rate from 30% to 25% and provide VAT relief on essential goods and services like food, health, and education. Oyedele emphasized that these changes are designed to lessen the financial burden on the vulnerable population while ensuring the wealthy pay their fair share.