Calculate accurate take-home pay, pension, and tax deductions compliant with the latest Finance Act.
Personal Income Tax (PAYE) in Nigeria is calculated based on a graduated scale after deducting non-taxable allowances. The Consolidated Relief Allowance (CRA) is the higher of ₦200,000 or 1% of Gross Income, plus 20% of Gross Income. The first ₦800,000 of taxable income is exempt from tax under the Nigeria Tax Act 2025.
| Annual Income Range | Tax Rate | Tax Amount |
|---|---|---|
First ₦800,000 Tax-free threshold | 0% (Exempt) | ₦0 |
Next ₦2,200,000 ₦800,001 - ₦3,000,000 | 15% | ₦30,000 on ₦200k (if taxable income is ₦1M) |
Next ₦9,000,000 ₦3,000,001 - ₦12,000,000 | 18% | - |
Next ₦13,000,000 ₦12,000,001 - ₦25,000,000 | 21% | - |
Next ₦25,000,000 ₦25,000,001 - ₦50,000,000 | 23% | - |
Above ₦50,000,000 Highest bracket | 25% | - |
Note: Tax is calculated progressively. For example, if your taxable income is ₦1,000,000, you pay 0% on the first ₦800,000 and 15% on the remaining ₦200,000, resulting in ₦30,000 in tax.
Calculate your estimated take-home pay after tax and statutory deductions.
Assumptions:
Disclaimer:
This calculator is for simulation purposes only. Actual take-home pay may vary based on your organization's specific salary structure, additional allowances, deductions, and other factors.
Enter a salary to see the breakdown