Enter a Nigerian salary and this calculator applies the personal income tax bands in the Nigeria Tax Act 2025, which took effect on 1 January 2026, then deducts the employee pension contribution and the National Housing Fund. The old relief system has been abolished, so results for 2026 look quite different from earlier years. Two reliefs that still exist in law are not in the calculation, and they are flagged below.
Income tax and employee contributions, 2026 rates.
| Breakdown | Amount |
|---|
Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.
The Act taxes the first ₦800,000 of chargeable income at 0%, then charges 15% on the next ₦2,200,000, 18% on the next ₦9,000,000, 21% on the next ₦13,000,000, 23% on the next ₦25,000,000 and 25% only on chargeable income above ₦50,000,000. The calculator treats the ₦800,000 zero band as an allowance and applies the bands to income above it. The old Consolidated Relief Allowance has been abolished, the old 7% to 24% scale has gone, and the former 1% minimum tax no longer applies.
Employees contribute 8% of pay to pension and 2.5% to the National Housing Fund. In law the pension is charged on basic salary plus housing and transport allowances, and the housing fund on basic salary, mainly in the public sector and larger formal employers; the calculator applies both to gross pay. Pension and housing fund contributions are deductible before tax in law, and a rent relief of 20% of rent paid, capped at ₦500,000 on declared rent, also exists. Neither is modelled beyond the ₦800,000 band, so the tax shown is higher than the real figure for employees who contribute or claim rent relief. Employees earning no more than the national minimum wage of ₦70,000 a month are exempt from PAYE altogether.
| Taxable income band | Rate |
|---|---|
| Up to ₦2,200,000 | 15% |
| ₦2,200,000 – ₦11,200,000 | 18% |
| ₦11,200,000 – ₦24,200,000 | 21% |
| ₦24,200,000 – ₦49,200,000 | 23% |
| Above ₦49,200,000 | 25% |
Bands apply to taxable income — what is left after the tax-free band (first ₦800,000 of chargeable income at 0%) of ₦800,000.
| Gross salary | Income tax | Social | Take-home | Effective rate |
|---|---|---|---|---|
| ₦33,836,000 | ₦6,712,280 | ₦3,552,780 | ₦23,570,940 | 30.3% |
| ₦67,671,500 | ₦14,847,875 | ₦7,105,508 | ₦45,718,118 | 32.4% |
| ₦135,343,000 | ₦31,765,750 | ₦14,211,015 | ₦89,366,235 | 34.0% |
| ₦270,686,500 | ₦65,601,625 | ₦28,422,083 | ₦176,662,793 | 34.7% |
On ₦67,671,500 a year, take-home pay in Nigeria is ₦45,718,118 — about ₦3,809,843 a month — after ₦14,847,875 in income tax and ₦7,105,508 in social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.
| Contribution | Rate | Applies from | Applies up to |
|---|---|---|---|
| Pension contribution | 8% | First ₦0 | No cap |
| National Housing Fund | 2.5% | First ₦0 | No cap |
Employee side only. Employer contributions, where a country charges them, do not come out of your pay and are not in these results.
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