PAYE / Salary Tax Calculator
Estimate your take-home pay under Nigeria’s 2026 tax law (Nigeria Tax Act 2025)
Net take-home (monthly)
₦394,700
₦4,736,400 / year
Tax band breakdown
Estimates only, based on the Nigeria Tax Act 2025 (effective 1 January 2026). Actual payroll deductions may vary by employer policy and other reliefs not captured here — confirm with your HR/payroll team or a tax professional.
How PAYE Works Under the Nigeria Tax Act 2025
The Nigeria Tax Act 2025 took effect on 1 January 2026 and replaced the old Personal Income Tax Act (PITA) tax bands. Annual chargeable income is now taxed progressively: 0% on the first ₦800,000, 15% on the next ₦2.2 million, 18% on the next ₦9 million, 21% on the next ₦13 million, 23% on the next ₦25 million, and 25% on income above ₦50 million a year.
The old Consolidated Relief Allowance (CRA) has been abolished and replaced with a rent relief of 20% of annual rent paid, capped at ₦500,000. Pension (8%), NHF (2.5%, optional for private-sector staff) and NHIS (5%, where your employer runs a scheme) are still deducted from your salary before tax is calculated. Employees earning at or below the national minimum wage (₦70,000/month) pay no PAYE at all.
This calculator estimates your net monthly and annual take-home pay based on these rules — use it to sanity-check your payslip or plan a new salary offer.
For the full picture of what changed and who wins or loses under the new law, read our guide: Nigeria’s New Tax Law 2026: How the Nigeria Tax Act Changes Your Salary.