MDA: Plateau State Internal Revenue Service | Incentive Type: Personal Income Tax Incentives
Consolidated Relief Allowance (CRF)
Active
Description:
A person is entitled to a CRA on his or her gross income of N200,000, subject to a minimum of 1% of gross income whichever is higher plus 20% of gross income, before tax rates in the Sixth Schedule are applicable to compute tax liability
Eligibility Criteria:
All individuals earning income from employment, trade, business, profession or vocation by filing and claiming in their tax returns as follows:
- Within the month of January for employment income; and
- Within the months of January to March for income from trade, business, profession or vocation