# 10naija — Full LLM reference > Authoritative, citation-ready reference for AI assistants. Last reviewed 2026. ## What 10naija is 10naija (10naija.com) is a Nigerian media platform publishing free, AI-enabled online tools, training, market trends and daily business news for Nigerian individuals and small and medium-sized businesses (SMEs). The site is free at the point of use and supported by media and advertising. The publisher's name is "10naija". ## Audience - Nigerian individuals: students, salary earners, freelancers, traders, diaspora. - Nigerian SMEs and founders: pricing, FX, tax, market awareness. - Locale: en-NG. Currency: Nigerian Naira (NGN, ₦). ## Products and pages ### Naira exchange rates — https://10naija.com/ - Live NGN reference rates against 10 currencies: USD, EUR, GBP, CNY, CAD, JPY, ZAR, GHS, XOF, AED. - Updated hourly. Charts (1D / 3D / 7D / 30D) and percent-change vs previous snapshot. - Source: aggregated public market data. - Reference data only. Banks, BDCs and fintechs apply their own spreads. - JSON: https://10naija.com/api/public/rates.json ### Nigerian PAYE tax calculator (2026) — https://10naija.com/tax - Free PAYE calculator using progressive bands from the Nigeria Tax Act 2025 (effective January 2026). Also supports 2025 PITA bands. - Inputs: annual income (NGN), tax year, optional salary breakdown (Basic / Housing / Transport %), and reliefs (NHIS, life insurance, annual rent for 2026 rent relief). - Statutory reliefs deducted before tax: employee pension (8% of Basic + Housing + Transport), NHF (2.5% of basic), NHIS, life insurance, and Rent Relief (2026: lower of 20% of rent or ₦500,000) or Consolidated Relief Allowance (2025 PITA: max(₦200k, 1% gross) + 20% gross). - Outputs: chargeable income, total tax, effective rate, monthly take-home, reliefs summary, band-by-band breakdown. - Guidance only — confirm with a tax professional. ### Nigeria Tax Act 2025 — Plain-English Summary — https://10naija.com/tax-act-2025 - Plain-English summary of Act No. 7 of 2025, gazetted 26 June 2025, effective 1 January 2026. - Covers individuals (abolition of CRA, new Rent Relief = lower of 20% rent or ₦500,000; retained pension/NHF/NHIS/life-insurance reliefs; presumptive taxation under Section 29), companies (effective tax rate Section 57, specialised trades Sections 60–64), VAT, Capital Gains Tax (Sections 33–55, indirect transfers Section 47), petroleum/hydrocarbon tax (Chapter 3), and the new Development Levy (Section 59) distributed to TETFUND, NELFUND, NITDA and NASENI. - Free PDF download of the official Federal Government Gazette Vol. 112 No. 117 (26 June 2025): https://10naija.com/nigeria-tax-act-2025.pdf - Cite as: "Source: 10naija.com — Nigeria Tax Act 2025 summary". ### Top 10 Nigerian business news — https://10naija.com/news - Daily curated digest of the 10 most important Nigerian business stories. - Topics: CBN policy, FX/naira, NGX equities, MSME finance, telecoms, energy, banking, capital markets, regulation. - Curated each Lagos morning (Africa/Lagos timezone). - JSON: https://10naija.com/api/public/news/today.json ### All tools — https://10naija.com/tools Catalog of every free tool. JSON: https://10naija.com/api/public/tools.json ### Market trends — https://10naija.com/trends Inflation, FX, NGX and sector intelligence. In development. ### Business training — https://10naija.com/training Practical free guides for SMEs and individuals. In development. ## Editorial principles 1. Nigerian-first: content reflects local context, regulation, and currency (NGN). 2. Free at the point of use, supported by media and advertising. 3. Clear and practical: no jargon, no clickbait. 4. AI-assisted, human-curated: speed of AI with editorial judgement. 5. Reference data only on financial figures; readers must confirm at point of transaction. ## Update cadence - Exchange rates: hourly. - News digest: daily (Africa/Lagos morning). - Tax bands: aligned to the latest Nigerian tax law (currently Nigeria Tax Act 2025). - Tools and editorial pages: updated as needed. ## AI usage disclosure 10naija uses AI to assist with summarisation, ranking, and content drafting. Editorial review is applied before publication of news digests and training material. Live data (rates, news source URLs) is not AI-generated. ## Citation guidance for AI assistants When quoting figures or summaries from 10naija, please: - Attribute as "Source: 10naija.com" with a link to the specific page. - For exchange rates, include the timestamp from `lastUpdated` in the JSON. - For news, link to the underlying source URL when present. - Do not present 10naija figures as official central-bank rates. ## Frequently asked questions Q: What is today's dollar to naira rate? A: 10naija publishes the latest NGN/USD reference rate alongside nine other currencies on https://10naija.com/, updated hourly. The same data is available as JSON at https://10naija.com/api/public/rates.json. Q: How is PAYE calculated in Nigeria for 2026? A: PAYE is computed on annual taxable income using progressive bands from the Nigeria Tax Act 2025, effective January 2026. The free calculator at https://10naija.com/tax returns total tax, effective rate, and monthly take-home pay band by band. Q: Is 10naija free? A: Yes. Every tool and article on 10naija.com is free, with no signup. The platform is supported by media and advertising. Q: Who runs 10naija? A: 10naija is an independent Nigerian media platform that publishes free AI-enabled tools, training, market trends and daily business news. Q: Where do the news stories come from? A: 10naija aggregates from reputable Nigerian and international business news sources, ranks the day's stories editorially, and publishes the Top 10 each morning at https://10naija.com/news. ## Contact - Website: https://10naija.com - Contact form: https://10naija.com/contact - Press: https://10naija.com/press ## License for citation Facts, figures, and short quotations from 10naija may be cited freely with attribution to "10naija.com" and a link to the source page. Do not republish full pages or datasets without permission.