The #1 Free Nigeria PAYE & Salary Calculator
Calculate your net salary, PAYE tax, and statutory deductions instantly. Get a detailed payslip breakdown with 2026 tax rates.
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Understanding Nigeria's Tax System
How PAYE Works in Nigeria
Nigeria uses a 6-band progressive PAYE system administered by FIRS. A Consolidated Relief Allowance (CRA) of the higher of NGN 200,000 or 1% of gross income, plus 20% of gross income, is deducted before applying tax bands.
Pension Contributions
Under PenCom, employees contribute 8% and employers 10% of basic salary + housing + transport allowance. Pension is tax-deductible.
Nigeria Tax Rates & Statutory Deductions (2026)
PAYE (Income Tax) (Effective 2023-01-01)
| Band / Tier | From (₦) | To (₦) | Employee Rate |
|---|---|---|---|
| First NGN 25,000/mo | 0 | 25,000 | 7% |
| Next NGN 25,000/mo | 25,000 | 50,000 | 11% |
| Next NGN 41,667/mo | 50,000 | 91,667 | 15% |
| Next NGN 41,667/mo | 91,667 | 133,333 | 19% |
| Next NGN 133,333/mo | 133,333 | 266,667 | 21% |
| Above NGN 266,667/mo | 266,667 | No limit | 24% |
Percentage-Based Deductions
| Deduction | Rate | Base | Employee | Employer |
|---|---|---|---|---|
| Pension (PenCom) | 8.00% | gross pay | ||
| National Housing Fund | 2.50% | basic salary | ||
| NHIS (Health Insurance) | 5.00% | basic salary | ||
| NSITF (Employee Compensation) | 1.00% | gross pay |
Frequently Asked Questions — Nigeria Salary & Tax
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