Consolidated Relief Allowance (CRA)

The old blanket personal relief, abolished by the Nigeria Tax Act 2025.

The Consolidated Relief Allowance was a flat personal relief (the higher of ₦200,000 or 1% of gross, plus 20% of gross) that reduced taxable income under the old Personal Income Tax Act. The Nigeria Tax Act 2025 abolished the CRA and replaced it with a targeted rent relief.

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