Nigeria PAYE Tax Calculator
Shows
pre‑2026
and
2026
tax tables side by side, with pension + custom reliefs.
Dark
Base Salary (Monthly, ₦)
Basic + fixed pay (excluding taxable bonus)
Taxable Bonus (Monthly, ₦)
Bonuses subject to PAYE
Employee Pension (Monthly, ₦)
8% of B+H+T in your setup
NHF (Annual, ₦)
Optional relief
Life Insurance (Annual, ₦)
Optional relief
Mortgage Interest (Annual, ₦)
Rent Relief (Annual, ₦)
Other Reliefs (Annual, ₦)
Calculate
Pre‑2026 and 2026 are both computed
Calculate
Pre‑2026 Rules
Legacy
Taxable Income (Annual)
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Tax (Annual)
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Tax (Monthly)
–
Effective Rate
–
Brackets: 7%, 11%, 15%, 19%, 21%, 24% + min tax 1% < ₦300k.
2026 Rules
New
Taxable Income (Annual)
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Tax (Annual)
–
Tax (Monthly)
–
Effective Rate
–
Brackets: 0% (₦0–800k), then 15%, 18%, 21%, 23%, 25%.
Comparison
Delta
Monthly Saving (New vs Old)
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Annual Saving
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Reduction %
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Positive saving means the 2026 rules reduce PAYE compared to pre‑2026.