PAYE estimate · Nigeria Tax Act 2025
See exactly what you keep.
A precise, up-to-date estimate of your take-home pay and PAYE under Nigeria's 2026 tax regime — reliefs, bands and thresholds accounted for.
₦800,000
Tax-free threshold
0%–25%
Progressive rates
1 Jan 2026
Effective date
Employee PAYE calculator
Annual & monthly · 2026 rates
20% relief · capped at ₦500,000
Annual premium · max 20% of gross
Enter your gross salary to see your monthly take-home and full tax breakdown.
What changed in 2026
Reforms that put more in your pocket
₦800,000 tax-free
The first ₦800,000 of annual income is completely exempt — up from just ₦200,000 before.
Lower headline rates
Progressive bands from 0% to 25% mean most salaried employees owe less than they did in 2025.
New rent relief
Deduct 20% of your annual rent, capped at ₦500,000 — a brand-new relief introduced for 2026.
Every relief counted
Pension, NHF, NHIS and life-insurance premiums are all deducted before your tax is assessed.
Other calculators
Not a salaried employee?
Specialised estimators for freelancers, businesses, creators and investors — each with the reliefs that apply to them.
Freelancer
Self-employed income tax with full business-expense deductions for consultants and contractors.
Business
Company Income Tax at 30% plus 2% Education Tax. Companies earning ≤₦50M pay 0%.
Content creator
For YouTube, Instagram and TikTok earnings, with platform-specific deductions built in.
Investment
Dividends, interest and capital gains with withholding tax handled automatically.
Also available: USD income · Pensioner · Partnership
2025 tax brackets
How the bands stack up
Rates apply to taxable income after pension, NHF and reliefs — effective 1 January 2026.
Frequently asked
Questions, answered
The first ₦800,000 of annual income is completely tax-free. If you earn ₦800,000 or less, you pay zero income tax. This takes effect on 1 January 2026.
Ready when you are