Gross to Net Salary Calculator (Nigeria)
Convert a gross Nigerian salary to net take-home pay, or work backwards from a target net salary to the gross you need. Uses Nigeria Tax Act 2025 PAYE bands, pension and NHF.
Gross vs net salary
Gross salary is your total pay before any deductions. Net salary — also called take-home pay — is what reaches your account after PAYE, pension and NHF are taken out. The gap between the two is the deductions, not a fee.
What is deducted from a Nigerian salary
- Rent relief: 20% of annual rent, capped at ₦500,000. It replaces the Consolidated Relief Allowance (CRA), which the Nigeria Tax Act 2025 removed.
- Minimum-wage exemption: employees earning ₦70,000 or less per month pay no PAYE.
- Pension: 8% mandatory employee contribution on Basic, Housing and Transport. Voluntary contributions are also deductible.
- NHF: 2.5% of basic salary.
PAYE bands applied
| Annual taxable income | Rate |
|---|---|
| First ₦800,000 | 0% |
| Next ₦2,200,000 (to ₦3,000,000) | 15% |
| Next ₦9,000,000 (to ₦12,000,000) | 18% |
| Next ₦13,000,000 (to ₦25,000,000) | 21% |
| Next ₦25,000,000 (to ₦50,000,000) | 23% |
| Above ₦50,000,000 | 25% |
See also: PAYE calculator, take-home pay by salary.