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CRA has changed: how life-insurance deductions work in 2026

The former Consolidated Relief Allowance framework is no longer the right starting point for a 2026 filing. The Nigeria Tax Act 2025 now lists specific eligible deductions, including qualifying life-insurance premiums.

What to check

Use the current Act, claim the eligible amount in writing and keep documentary evidence. Do not copy a prior-year payroll formula into a current return.

What could change the answer

The old PITA sections and CRA calculations still appear across the web. They can produce the wrong answer for periods governed by the new Act.

A practical next step

Replace old CRA worksheets with a current deduction checklist and confirm the applicable assessment period with payroll or a tax adviser.

Reviewed 2026-09-09