Tax calculator

Personal income tax calculator, 2026 rules.

Type your salary and see your PAYE, take-home pay and every tax band as you go. Uses the Nigeria Tax Act 2025 rules in force from 1 January 2026.

PAYE and personal income tax calculator

₦

Before any deductions: basic pay plus housing, transport and other allowances.

₦

20% of it is relief, up to ₦500,000. Leave empty if you own your home or live with family.

More deductions (optional)
₦
₦
₦
Tax per month₦0₦0 a year
Take-home per month₦00% effective rate

Where your pay goes (per year)

    Tax in each band (per year)

    How we worked it out (per year)

    An estimate based on the published bands, not tax advice. Your state revenue service or the Nigeria Revenue Service (NRS) has the final word.

    Personal income tax bands in Nigeria (2026)

    From 1 January 2026, the Nigeria Tax Act 2025 taxes yearly taxable income in these bands. Each rate only applies to the part of your income inside that band.

    Taxable income in the yearRate
    First ₦800,0000%
    Next ₦2,200,000 (up to ₦3,000,000)15%
    Next ₦9,000,000 (up to ₦12,000,000)18%
    Next ₦13,000,000 (up to ₦25,000,000)21%
    Next ₦25,000,000 (up to ₦50,000,000)23%
    Above ₦50,000,00025%

    What you can deduct before tax

    • Pension: your contribution to a Retirement Savings Account, usually 8% of basic, housing and transport pay.
    • National Housing Fund: 2.5% of basic pay, if you contribute.
    • Health and life insurance: National Health Insurance contributions and life insurance premiums.
    • Rent relief: 20% of the rent you pay for your home in the year, up to ₦500,000. It replaced the Consolidated Relief Allowance.

    For a step-by-step example, read how to calculate PAYE tax in Nigeria and what personal income tax is.

    FAQ

    Tax calculator questions

    How much tax is free under the new law?

    The first ₦800,000 of taxable income in a year is taxed at 0%. Taxable income is your gross pay minus pension, National Housing Fund and health insurance contributions, life insurance premiums and rent relief.

    What happened to the Consolidated Relief Allowance (CRA)?

    The Nigeria Tax Act 2025 abolished it from 1 January 2026. It was replaced by rent relief: 20% of the rent you pay for your home in the year, up to ₦500,000.

    Is this calculator for PAYE or self-employed people?

    Both use the same bands. Employees have PAYE deducted monthly by their employer. Self-employed people work out the same tax on their yearly income and pay it to their state revenue service.

    Why is my payslip different from this result?

    Your employer may work pension out on basic, housing and transport only, may not have your rent declaration yet, or may include benefits in kind. Use the optional fields to match your payslip more closely.

    How is the "old rules" figure worked out?

    It uses the rules that applied until 31 December 2025: the Consolidated Relief Allowance, the 7% to 24% bands and the 1% minimum tax. It is shown only so you can compare.

    Is this result official?

    No. It is an estimate based on the published bands. Your state revenue service or the Nigeria Revenue Service has the final word on your tax.

    Your next trade takes three taps.

    Join 40K+ people on Snapiro.

    Download on theApp Store Get it onGoogle Play