Nigeria PAYE Tax Calculator
Work out PAYE on a Nigerian salary under the Nigeria Tax Act 2025. Enter your gross pay to see the tax due, each band applied, and your take-home pay.
PAYE bands for 2026
| 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% |
What is deducted before tax
- 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.
When PAYE is due
Employers must remit PAYE to the relevant State Internal Revenue Service by the 10th day of the following month, and file the annual employer return (Form H1) by 31 January.
See also: gross to net salary, all tax deadlines.