Built on the Nigeria Tax Act 2025: the new 0%–25% bands with the first ₦800,000 tax-free, the new 20% rent relief (max ₦500,000), and your pension/NHF deductions. See annual and monthly PAYE instantly.
Estimated annual PAYE
Chargeable income: ₦4,235,000 · Effective rate: 11.05% · Monthly PAYE: ₦46,025
The Nigeria Tax Act 2025 (effective 1 January 2026) overhauls personal income tax. The old Consolidated Relief Allowance is gone; you now take statutory deductions plus a rent relief, then apply the new progressive bands to your chargeable income:
Reliefs reduce your taxable base first: pension (employee 8%), National Housing Fund (2.5%), NHIS, life-assurance premiums, and the rent relief (lower of 20% of rent or ₦500,000). Then check your company-side obligations with the Company Income Tax calculator and see the full reform in the what-changed guide.
Source: Nigeria Tax Act 2025 (effective 1 Jan 2026); PwC Worldwide Tax Summaries — Nigeria, Individual (rates & deductions, reviewed 29 May 2026); EY "Nigeria Tax Act, 2025 highlights". As of June 2026.
On chargeable income: 0% on the first ₦800,000, 15% on the next ₦2,200,000 (to ₦3m), 18% on the next ₦9,000,000 (to ₦12m), 21% on the next ₦13,000,000 (to ₦25m), 23% on the next ₦25,000,000 (to ₦50m), and 25% above ₦50,000,000. They take effect on 1 January 2026.
The Consolidated Relief Allowance (CRA) is abolished and replaced by a rent relief equal to the lower of 20% of your annual rent or ₦500,000. If you pay no rent (e.g. employer-provided accommodation), no rent relief applies.
Yes — the first ₦800,000 of chargeable income (after reliefs) is taxed at 0%. Separately, employees earning at or below the national minimum wage (₦70,000/month) are not subject to PAYE at all.
Pension (employee 8% of Basic+Housing+Transport), National Housing Fund (2.5%), National Health Insurance, life-assurance premiums, and the rent relief. Those reductions are applied to gross income to arrive at chargeable income.
No. The calculator runs entirely in your browser — your figures never leave your device.
Informational only — not tax advice. This is a planning estimate of Nigerian PAYE under the Nigeria Tax Act 2025; actual tax depends on your exact pay structure and circumstances. Verify with the Nigeria Revenue Service or a qualified Nigerian tax professional. See our full disclaimer.