Nigeria PAYE Tax Calculator

How to do it

1. 1
   Fill in the boxes

   Type your numbers or pick the options you need.

2. 2
   See the result

   The answer updates right away as you change a value.

3. 3
   Use it

   Copy the result or note it down. Nothing is sent anywhere.

About this tool

Enter your gross yearly income, your pension contribution percentage and the rent you pay. The tool deducts pension and rent relief, applies the progressive income tax bands, and shows your yearly and monthly tax and net pay.

Bands used

The first NGN 800,000 of taxable income is taxed at 0 percent. Next NGN 2.2 million at 15 percent, the next 9 million at 18 percent, the next 13 million at 21 percent, the next 25 million at 23 percent and anything above NGN 50 million at 25 percent.

Reliefs

Pension contributions are deducted before tax. Rent relief is 20 percent of the rent you paid, up to NGN 500,000 a year. Other reliefs, such as the National Housing Fund and health insurance, depend on your payslip and are not modelled.

Worked example

A gross income of NGN 6,000,000 with 8 percent pension: pension 480,000, taxable 5,520,000. Tax = 15% of 2,200,000 (330,000) + 18% of 2,520,000 (453,600) = NGN 783,600 a year, about NGN 65,300 a month.

Tips for best results

Check every box before you rely on a result, because one wrong digit changes the whole answer. Use the exact figures from your payslip, bill, certificate or contract, and keep a note of the date you calculated. Rates, thresholds and rules change from time to time, so for tax, fees and legal matters treat the output as an estimate and confirm with the official source named on this page. You can run as many scenarios as you like; nothing is saved or sent, and refreshing the page clears the boxes.