Tax calculators

Nigeria income tax calculator: calculate personal income tax (PAYE)

Nigeria Income Tax Calculator
Estimate PAYE/personal income tax using 2026+ bands with rent relief and deductible contributions.
Advanced mode
Deductions generally must be claimed in writing and may require evidence.
Results
Taxable income0,00 NGN
Chargeable income0,00 NGN
Annual personal income tax0,00 NGN
Monthly PAYE estimate0,00 NGN
PAYE already withheld0,00 NGN
Balance due0,00 NGN
Net annual income after tax0,00 NGN
Rounded to 2 decimals. Official payroll may differ due to timing and documentation rules.

Examples

Employee with rent + pension
Income ₦6,000,000; rent ₦1,200,000; pension ₦300,000 → tax ₦772,800; monthly ₦64,400.
Minimum wage income (exempt)
Employment income at national minimum wage or less is exempt (tax = ₦0).
This calculator estimates Nigeria personal income tax (PIT) for employees (PAYE) and individuals with other income, using the 2026+ progressive bands. You’ll need your annual income, deductible contributions (pension/NHF/NHIS), and (if applicable) your annual rent paid for rent relief. Checked/verified: 29 Jan 2026 (Europe/Madrid).

FAQs

Do I pay tax if I earn ₦800,000 or less in a year?

If your chargeable income is within the first ₦800,000, the rate is 0%.

Is rent deductible in Nigeria now?

Yes—rent relief equals 20% of annual rent, capped at ₦500,000.

Does the calculator use CRA (Consolidated Relief Allowance)?

No—under the 2026+ framework, deductions are listed as eligible deductions including rent relief.

If I earn the national minimum wage, do I still pay PIT?

Employment income at national minimum wage or less is listed as exempt; use the toggle for this case.

Are pension/NHF/NHIS deductible?

They are listed among eligible deductions for individuals.

Why can my result differ from my PAYE payslip?

Payroll timing, benefits-in-kind, and documentation rules can change the final PAYE withholding.

Does this cover state taxes or levies?

This is for personal income tax/PAYE; states administer PAYE but the bands are national.

What if I have income already final taxed by withholding?

Exclude that income from the PIT base using the advanced field.

Do I need receipts to claim rent relief and deductions?

Deductions must be claimed and may require documentary evidence.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Nigeria.

Sources

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