{
  "country": "ng",
  "currency": "NGN",
  "tax_year": "2027",
  "rules_version": "ng-2027.1",
  "period": "month",
  "gross": 300000,
  "deductions": {
    "pension": 24000,
    "nhf": 0,
    "nhia": 0,
    "paye": 28580
  },
  "total_deductions": 52580,
  "net": 247420,
  "effective_rate": 17.53,
  "sources": [
    "https://taxsummaries.pwc.com/nigeria/individual/taxes-on-personal-income",
    "https://taxsummaries.pwc.com/nigeria/individual/deductions"
  ],
  "disclaimer": "Estimate for planning only, not tax advice.",
  "annual": {
    "gross": 3600000,
    "rent_relief": 240000,
    "chargeable_income": 3072000,
    "income_tax": 342960,
    "net": 2969040
  }
}