PAYE calculator (Nigeria Tax Act 2025)
Work out tax, statutory deductions and take-home pay in Nigeria, plus what the employee costs the employer.
Take-home pay
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Employer's cost
Pension is taken on total pay; NHF and NHIS are not included. This is an estimate for planning; the tax authority's assessment is final.
Rates used
| Item | Rate |
|---|---|
| PAYE (annual) | 0% to 800,000 · 15% to 3m · 18% to 12m · 21% to 25m · 23% to 50m · 25% above |
| Pension | 8% employee, 10% employer |
| Rent relief | 20% of annual rent, up to NGN 500,000 |
| Minimum wage | No PAYE at NGN 70,000 a month or less |
Sources: Nigeria tax rates 2026 (Owoode)
Run payroll for the whole team
Payroll software handles every line above and files the returns. See the best payroll software in Nigeria.