Impact of Personal Income Tax to Nigeria’s Gross Domestic Product from 2013 to 2023

This study investigates impact of Personal Income Tax on Nigeria Gross Domestic Product from 2013 to 2023, Secondary data were sourced from the Federal Inland Revenue Service (FIRS), Central Bank of Nigeria (CBN), and the National Bureau of Statistics (NBS). Using descriptive statistics, unit root tests, cointegration, and panel regression analysis, the results revealed that PIT, have positive and significant effects on Nigeria’s development indicators specifically GDP. The study concludes that taxation plays a vital role in promoting sustainable economic growth and social welfare. It recommends improved tax administration, wider tax coverage, and greater transparency to enhance the developmental impact of Nigeria’s tax system.