An individual whose only income is from employment has a gross income of ₦280,000 for the year. The tax payable is:
ANil, as the income is below the exemption thresholdCORRECT
B₦19,600
C₦2,800
D₦16,800
ICANTaxationPersonal Income Tax: Reliefs and Computation2025
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Why the answer is A, and why the others tempt you.
Persons earning the national minimum wage or less are exempt from personal income tax under the Finance Act amendment to PITA, so no tax is payable on this income.
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