Salary

Minimum wage in Nigeria 2026: ₦70,000 and when it will be reviewed

Nigeria's national minimum wage is ₦70,000 a month. What it is per year and per day, who it covers, the tax position under the 2025 Act, and where the next review stands.

5 Nov 2026 · 5 min read

Illustration: a stack of banknotes, a payslip and a calculator on a desk

The national minimum wage in Nigeria is ₦70,000 a month, set by the National Minimum Wage (Amendment) Act 2024 and in force since July 2024. That is ₦840,000 a year. The federal government said in October 2026 that the next review is due on 1 June 2027, although labour unions are pressing for it to happen sooner.

₦70,000 a month in other terms

The national minimum wage, worked out
PeriodAmount
Per month₦70,000
Per year₦840,000
Per week (52 weeks)about ₦16,150
Per working day (22 a month)about ₦3,180

Employers can pay more, and many states and private employers do. The figure is a floor, not a guide to what a job should pay.

Do minimum wage earners pay tax?

No. Under the Nigeria Tax Act 2025, in force from January 2026, a worker earning the national minimum wage is exempt from personal income tax altogether. Above that, the new bands start with the first ₦800,000 of taxable income a year taxed at 0%.

When will it be reviewed?

The 2024 Act moved reviews to every three years. In a letter dated 12 October 2026, the federal government told labour that the minimum wage is due for review on 1 June 2027 and that negotiating earlier would be premature. The Nigeria Labour Congress, the Trade Union Congress and public service unions have argued that ₦70,000 no longer covers basic living costs and have pressed for an earlier review; in March 2026 the joint public service negotiating council asked for ₦154,000.

Some state governments have already agreed minimum wages above ₦70,000 for their own workers, so state civil servants may be paid more than the national figure.

Minimum wage and the jobs on BOQQS

Every Nigerian listing on BOQQS states its pay, and the board does not publish roles below ₦250,000 a month (₦3 million a year) — more than three times the minimum wage — so the roles here are professional and graduate positions. Most Nigerian job adverts elsewhere do not state the salary at all.

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