Updated for the Nigeria Tax Act 2025
Nigeria salary & PAYE calculator
Work out PAYE, pension, NHF and take-home pay for any salary in seconds, using the rules in force from 1 January 2026. Free, no sign-up.
Take-home pay
₦0a month
₦0 a year
MonthYear
Gross pay
Pension (8%)
NHF (2.5%)
PAYE tax
Take-home
Earning ₦70,000 a month or less: no PAYE is due.
Cost to the company₦0a month
- Employer pension (10%)
- NSITF (1%)
How your tax is worked out
PAYE is charged on yearly taxable income in bands. Each band's rate only applies to the part of your income inside it.
| Yearly taxable income | Rate | Your tax |
|---|---|---|
| First ₦800,000 | 0% | ₦0 |
| Next ₦2,200,000 | 15% | ₦0 |
| Next ₦9,000,000 | 18% | ₦0 |
| Next ₦13,000,000 | 21% | ₦0 |
| Next ₦25,000,000 | 23% | ₦0 |
| Above ₦50,000,000 | 25% | ₦0 |
What changed in 2026
- The first ₦800,000 a year is tax-free, so most low earners now pay no PAYE.
- The old consolidated relief allowance (CRA) is gone.
- Rent relief: 20% of the rent you pay, up to ₦500,000 a year.
- Pension, NHF and approved health and life cover still come off before tax.
- The top rate is 25% on income above ₦50 million a year.
Running payroll for a team?
i-Swipe HR Suite does this for every employee, every month, with payslips and remittance schedules ready to send.
This is an estimate for an employee resident in Nigeria, based on the Nigeria Tax Act 2025. It doesn't include bonuses, benefits in kind, other reliefs or state-specific rules. Check important decisions with your tax adviser.