Free tool
2026 PAYE calculator.
Put in a salary. See the take home, the tax, and the band by band arithmetic behind it, on the rates in force since 1 January 2026. No account, no email, no waiting list.
₦
Before any deduction.
₦
Leave at zero if you are not claiming rent relief.
Assumes pension at 8 per cent and National Housing Fund at 2.5 per cent of the figure entered. Your own payslip may split basic and allowances differently.
Take home, per month
₦0
PAYE per month₦0
Effective rate0 per cent
Rent relief applied₦0
Chargeable income₦0
Tax due, band by band, for the year
The bands it is using
| Annual chargeable income | Rate |
|---|---|
| First ₦800,000 | Nil |
| Next ₦2,200,000, to ₦3,000,000 | 15 per cent |
| Next ₦9,000,000, to ₦12,000,000 | 18 per cent |
| Next ₦13,000,000, to ₦25,000,000 | 21 per cent |
| Next ₦25,000,000, to ₦50,000,000 | 23 per cent |
| Above ₦50,000,000 | 25 per cent |
Check this before it goes live
These rates are the Nigeria Tax Act 2025, in force from 1 January 2026, and the rent relief is 20 per cent of annual rent capped at ₦500,000. Ovie, this page must carry a last verified date and be confirmed by the tax lead before publication.
What this does not know about you
A calculator is a good estimate and a bad substitute for the real thing.
- It assumes pension and housing fund on the whole figure you entered. A real payslip splits basic, housing and transport, and the housing fund only applies to basic.
- It does not know about life assurance premiums, a housing loan, or the National Health Insurance contribution, all of which reduce the bill further.
- It does not know about other income, so if you also earn from clients your real position is higher than this.
- It applies rent relief in full from the start of the year. In practice it applies from the month you hand the tenancy document over.