Nigeria income tax calculator for 2026: the new bands, reliefs and take-home pay
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.From 1 January 2026 the Nigeria Tax Act 2025 taxes the first ₦800,000 of chargeable income at 0%, then 15%, 18%, 21%, 23% and 25% above ₦50 million. Pension, NHF and NHIS contributions come off first, and the old consolidated relief is replaced by rent relief of 20% of rent, up to ₦500,000. On ₦500,000 a month the PAYE is ₦65,300 a month.
2026 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out the PAYE an employer deducts in Nigeria from 1 January 2026, under the Nigeria Tax Act 2025 as published in the Official Gazette, together with the employee's pension and National Housing Fund contributions.
Step 1: deductions. Section 30 takes these off total income: your pension contribution (8% of basic, housing and transport pay), NHF (2.5% of basic salary), NHIS, life insurance premiums, mortgage interest on your own home, and rent relief.
A worked example. On ₦500,000 a month, ₦6,000,000 a year: pension is ₦480,000, so chargeable income is ₦5,520,000. Tax is ₦330,000 on the 15% band plus ₦453,600 on the 18% band, ₦783,600 a year or ₦65,300 a month. Take-home pay is ₦394,700 a month.
The rest of the article, and all 6 questions about Nigeria PAYE Calculator 2026 (Tax Act 2025), are on the Nigeria PAYE Calculator 2026 (Tax Act 2025) page.
Take your yearly gross pay, subtract pension, NHF, NHIS and rent relief, then tax the rest: 0% on the first ₦800,000, 15% on the next ₦2.2 million, 18% on the next ₦9 million and so on. ₦500,000 a month with pension only pays ₦65,300 a month.
The Fourth Schedule of the Nigeria Tax Act 2025 taxes the first ₦800,000 at 0%, the next ₦2.2 million at 15%, the next ₦9 million at 18%, the next ₦13 million at 21%, the next ₦25 million at 23% and everything above ₦50 million at 25%.
Yes. From 1 January 2026, the first ₦800,000 of chargeable income each year is taxed at 0%. Chargeable income is what remains after pension, NHF, NHIS, rent relief and other allowed deductions, so gross pay can be well above ₦800,000 before any tax is due.
The deductions listed in section 30 of the Nigeria Tax Act 2025 no longer include a consolidated relief allowance. Instead, the first ₦800,000 of chargeable income is taxed at 0%, and people who rent get a separate relief of 20% of rent paid, capped at ₦500,000 a year.
Rates and rules change; check the source before you rely on a figure.
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