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Nigeria Salary Calculator

Enter your salary to see your take-home pay after pension, National Housing Fund (NHF), and PAYE tax — using the Nigeria Tax Act 2025 bands effective January 2026.

This salary is
Deductions & Reliefs (NTA 2025, optional)

These are annual amounts, even if you're entering a monthly salary above.

NTA 2025 Rent Relief: 20% of this is deducted from taxable income, capped at ₦500,000.

Premiums on your life (or your spouse’s) insurance - fully deductible, no cap.

Interest paid on a mortgage for your own home - fully deductible, no cap.

How this is calculated

Pension (8%) and NHF (2.5%, optional — voluntary for private-sector staff, mandatory for public-sector staff) are deducted from your gross salary first, along with any Rent Relief, life assurance premium, and mortgage interest you enter. The Nigeria Tax Act 2025 (effective January 2026) is then applied progressively to what's left:

  • First ₦800,000 — 0%
  • Next ₦2,200,000 — 15%
  • Next ₦9,000,000 — 18%
  • Next ₦13,000,000 — 21%
  • Next ₦25,000,000 — 23%
  • Above ₦50,000,000 — 25%

The Act replaced the old Consolidated Relief Allowance with a Rent Relief: 20% of your annual rent paid, capped at ₦500,000. Life assurance premiums and mortgage interest on an owner-occupied home remain deductible in full (NTA 2025 s.30(2)(a)(v)).

This is an estimate for planning purposes, not tax advice — actual payroll deductions can vary by employer policy.