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Nigeria Salary Calculator (PAYE 2026)
See your take-home pay under the new 2026 personal income tax bands, after pension, NHF and rent relief. Free, no sign-up, and nothing you type is stored on our servers.
How to Work Out Your Take-Home Pay
Enter Your Pay
Type your basic salary, then your housing, transport and other allowances from your payslip.
Add Your Reliefs
Enter the rent you pay each year for rent relief, and choose whether you pay pension and NHF.
See Your Take-Home
Get your net pay, tax by band and employer pension, then download a payslip.
Frequently Asked Questions
What are the new PAYE tax rates in Nigeria for 2026?
Under the Nigeria Tax Act 2025, in force from 1 January 2026, the first ₦800,000 of yearly taxable income is tax-free, the next ₦2.2 million is taxed at 15%, the next ₦9 million at 18%, the next ₦13 million at 21%, the next ₦25 million at 23%, and income above ₦50 million at 25%.
What happened to the Consolidated Relief Allowance (CRA)?
The CRA was abolished from 2026. In its place there is rent relief: 20% of the annual rent you pay, up to ₦500,000. Pension, NHF, NHIS, life insurance premiums and mortgage interest on your own home are still deductible.
How much pension is deducted?
Under the Pension Reform Act 2014 you contribute at least 8% of your basic salary plus housing and transport allowances, and your employer adds at least 10%. Your 8% is deducted before tax.
Is NHF still compulsory?
NHF is 2.5% of basic salary. Since 2023 it has been voluntary for private-sector workers but still applies in the public sector, so the box is a choice. When you pay it, it reduces your taxable income.
Do minimum wage earners pay tax?
No. Employees who earn the national minimum wage (₦70,000 a month) or less are exempt from personal income tax under the new law.
Is this an official NRS calculator?
No. This is an estimate, not official tax advice. It uses the published Nigeria Tax Act 2025 rates, but state tax authorities and your employer’s payroll may treat some items differently, so check your payslip or ask HR.