Nigeria PAYE Calculator
Enter your yearly gross pay, your pension contribution and the rent you pay. The calculator applies the Nigeria Tax Act bands, with the first N800,000 tax-free and rent relief of up to N500,000, and shows your tax and take-home pay by month and year.
Runs in your browser. Your files never leave your device.
Nigeria Tax Act 2025 bands, checked November 2026. Confirm with the Nigeria Revenue Service.
Rent relief is 20% of rent, up to ₦500,000.
Basic, housing and transport together, often 60% to 80% of gross.
The minimum employee rate under the Pension Reform Act is 8%.
For example NHF, NHIS, life insurance premiums and home loan interest.
How it works
- 01Enter your yearly gross pay in naira.
- 02Add your pensionable share, pension rate and yearly rent.
- 03Read your monthly take-home pay and tax.
Tips and common mistakes
Know which year your payslip follows
The new bands apply to income from 1 January 2026. If your employer has not changed payroll yet, your payslip may still show the old method, so ask them which one they use.
Rent relief needs proof
You can claim 20% of the rent you pay, up to N500,000. Keep your tenancy agreement and receipts, because the tax office can ask for them.
Guides for this tool
Questions
What are the Nigeria tax bands?
The first N800,000 is tax-free, then 15% up to N3 million, 18% up to N12 million, 21% up to N25 million, 23% up to N50 million and 25% above that.
What is rent relief?
You can deduct 20% of the rent you pay, up to N500,000 a year. It replaces the old Consolidated Relief Allowance.
Will this match my payslip?
It should be close, but employers deduct NHF, NHIS and other items differently. Treat it as an estimate and check with the Nigeria Revenue Service.
Is my file uploaded to a server?
No. Everything happens inside your browser on your own device. Your files are never sent to us or anyone else.
Is it free?
Yes. It is free to use, with no signup, no watermark and no daily limit.