Nigeria PAYE calculator
See the PAYE tax taken from your salary and your take-home pay, using the 2026 rates under the Nigeria Tax Act 2025.
Income tax on common monthly salaries
These examples show income tax on the whole salary, before pension, rent relief or other deductions. Your own result will usually be lower once those are added in the calculator above.
| Monthly salary | Tax a month | After tax |
|---|---|---|
| ₦100,000 | ₦5,000 | ₦95,000 |
| ₦150,000 | ₦12,500 | ₦137,500 |
| ₦200,000 | ₦20,000 | ₦180,000 |
| ₦300,000 | ₦36,500 | ₦263,500 |
| ₦500,000 | ₦72,500 | ₦427,500 |
| ₦750,000 | ₦117,500 | ₦632,500 |
| ₦1,000,000 | ₦162,500 | ₦837,500 |
| ₦2,000,000 | ₦372,500 | ₦1,627,500 |
2026 income tax bands in Nigeria
Tax is charged in layers, not on your whole income at one rate. Each rate applies only to the slice of income inside that band, after your deductions.
| Yearly taxable income | Rate |
|---|---|
| First ₦800,000 | 0% |
| Next ₦2,200,000 | 15% |
| Next ₦9,000,000 | 18% |
| Next ₦13,000,000 | 21% |
| Next ₦25,000,000 | 23% |
| Above ₦50,000,000 | 25% |
The old consolidated relief allowance (CRA) no longer applies from 2026. Rent relief replaces it.
Common questions
Who pays no income tax in Nigeria in 2026?
If your taxable income for the year is ₦800,000 or less, you pay no personal income tax. That is about ₦66,667 a month.
What is PAYE?
PAYE (Pay As You Earn) is income tax your employer deducts from your salary and pays to the tax authority for you.
Is pension deducted before tax?
Yes. Your employee pension contribution is deducted from your income before the tax bands are applied, so it lowers your tax.
How does rent relief work?
You can deduct 20% of the rent you pay in a year, up to ₦500,000. For example, ₦3,000,000 of rent gives a ₦500,000 deduction, because the cap applies.
Why is my payslip different from this result?
Your employer may include other allowances, deductions or a different pension base. Use the optional fields above to match your payslip more closely.
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