FREE TOOL

Know your PAYE before payday.

Estimate your monthly income tax under the new Nigeria Tax Act. Free, instant, and nothing you enter leaves your browser.

Income

Used to calculate pension, NHF and NHIS accurately. If empty, we assume basic is 60% of gross, housing 20%, transport 10%.

Statutory deductions

Pension

8% of basic + housing + transport

NHF

2.5% of basic salary

NHIS

5% of basic salary

Rent relief

Tenants can deduct 20% of annual rent, up to ₦500,000, under the new tax law. Leave empty if you don't rent.

Monthly PAYE

₦48,515

on ₦425,000 gross

Monthly take-home

₦338,235

Annual tax

₦582,180

Effective rate

11.4%

Deductions (annual)

Pension
₦384,000
NHF
₦75,000
Rent relief
₦240,000
Total deductions₦699,000
Chargeable income₦4,401,000

How your tax adds up

First ₦800,0000%
Tax-free
₦800,001 to ₦3,000,00015%
₦330,000
₦3,000,001 to ₦12,000,00018%
₦252,180

This is an estimate for information only, not tax advice. Figures follow the Nigeria Tax Act effective January 2026. For a precise computation, consult a qualified tax professional.

How It Works

The new tax brackets, explained.

Personal income tax in Nigeria uses a progressive system. If you earn the national minimum wage or less, you pay no tax. If you earn more, only the part of your income in each tax band is taxed at that band's rate, not your entire income.

First ₦800,0000%Tax-free
₦800,001 to ₦3,000,00015%
₦3,000,001 to ₦12,000,00018%
₦12,000,001 to ₦25,000,00021%
₦25,000,001 to ₦50,000,00023%
Above ₦50,000,00025%

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Runs entirely in your browser

We never see or store your income data.

Free, with unlimited calculations

No card, no catch, no limit.

Questions

About this calculator.

Yes. It uses the tax bands and reliefs introduced by the Nigeria Tax Act, which took effect in January 2026, including the new rent relief that replaced the Consolidated Relief Allowance.

Tenants can deduct 20% of their annual rent from taxable income, up to a maximum of ₦500,000. It only applies if you actually pay rent and declare it accurately. Homeowners are not eligible.

Pension is calculated on your basic, housing, and transport allowances, and NHF and NHIS on basic salary alone. Without the breakdown we estimate using a typical structure, which is close but not exact.

No. Everything is calculated in your browser. Nothing you type here is uploaded, stored, or seen by us.

No. It's an estimate for information purposes. For decisions that depend on a precise figure, speak to a qualified tax professional.