Nigerian PAYE calculator

Enter a monthly salary and see the PAYE tax and take-home pay instantly — calculated under the Nigeria Tax Act 2025 — effective January 2026. Free, no sign-up, and every step of the working is shown so you can check it yourself.

Monthly gross pay

₦

Total pay for one month, before any deductions.

Deductions (optional)

These lower your taxable income. Leave them if they don't apply.

Pension applies (8% employee / 10% employer)Tick this if pension is deducted from your pay — it reduces the tax you owe.

Annual rent paid

₦

For rent relief — 20% of your yearly rent, up to ₦500,000.

Your results

PAYE tax due

Tax to remit for one month.

₦27,500

Annual total₦330,000.00

Take-home pay

What's left after PAYE and any pension you entered.

₦222,500

Annual total₦2,670,000.00

Effective tax rate11.0%

The full working

Nigeria Tax Act 2025 — effective January 2026 (version 2026-01)

ItemMonthlyAnnual

Gross pay₦250,000.00₦3,000,000.00

Pension (employee)₦0.00₦0.00

Rent relief₦0.00₦0.00

Taxable income₦250,000.00₦3,000,000.00

PAYE₦27,500.00₦330,000.00

Net pay (take-home)₦222,500.00₦2,670,000.00

Pension (employer)₦0.00₦0.00

Total employer cost₦250,000.00₦3,000,000.00

How we got there, step by step

Rules applied: Nigeria Tax Act 2025 — effective January 2026 (version 2026-01) for pay period 2026-01.
Gross pay: ₦250,000.00/month × 12 = ₦3,000,000.00 per year.
Pension does not apply to this employee.
Rent Relief: ₦0.00 (no rent recorded for this employee).
Taxable income: ₦3,000,000.00 gross − ₦0.00 pension − ₦0.00 rent relief − ₦0.00 other reliefs = ₦3,000,000.00 per year.
PAYE — Next ₦2,200,000 @ 15%: ₦2,200,000.00 taxed at 15% = ₦330,000.00.
PAYE total: ₦330,000.00 per year.
Net pay (take-home): ₦3,000,000.00 − ₦0.00 pension − ₦330,000.00 PAYE − ₦0.00 other deductions = ₦2,670,000.00 per year (₦222,500.00/month).
Total employer cost: ₦3,000,000.00 gross + ₦0.00 employer pension = ₦3,000,000.00 per year.

For employers

Now do that for your whole team, every month

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How Nigerian PAYE is worked out

Your pension contribution and any rent relief come off your gross pay first — what is left is your taxable income. Tax is then charged in bands, each slice at its own rate, and the results are added together. Someone earning the national minimum wage or less pays no PAYE at all.

Where these numbers come from

This calculator runs the same tested engine as the Komply app — not a separate copy of the maths. No AI is involved in any calculation: the same salary always produces the same answer. Nothing you type is sent anywhere; the whole calculation happens in your browser.

Prepared by Komply for your review. Please verify before filing. This is not tax or legal advice.