-- Nigeria PAYE progressive tax brackets (annual chargeable income).
-- Run this if tax_brackets is empty or you want to reset to official Nigeria structure.
-- Band: First 300k @ 7%, Next 300k @ 11%, Next 500k @ 15%, Next 500k @ 19%, Next 1.6M @ 21%, Above 3.2M @ 24%

DELETE FROM tax_brackets;

INSERT INTO tax_brackets (min_income, max_income, tax_rate) VALUES
(0, 300000, 7),
(300000, 600000, 11),
(600000, 1100000, 15),
(1100000, 1600000, 19),
(1600000, 3200000, 21),
(3200000, NULL, 24);
