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Nigeria Tax Act 2025 · estimate for 2026
Nigeria salary after tax calculator 2026
Type your monthly salary before tax. See your PAYE tax, pension and take-home pay. Then see where every naira can go.
Monthly take-home
- Gross salary
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- Pension (8%)
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- PAYE income tax
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- Take-home
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Type a salary to see your figures.
Plan your own cups freeTake-home pay for common salaries
Monthly figures, with 8% pension taken off. Gross is your pay before anything comes off. Effective rate is how much of your gross goes to PAYE. Tap a salary to see more. You get yearly figures, each tax band and an 8-cup budget.
| Gross / month | Pension | PAYE | Take-home | Effective rate |
|---|---|---|---|---|
| ₦70,000 | −₦5,600 | −₦0 | ₦64,400 | 0% |
| ₦80,000 | −₦6,400 | −₦1,040 | ₦72,560 | 1.3% |
| ₦100,000 | −₦8,000 | −₦3,800 | ₦88,200 | 3.8% |
| ₦120,000 | −₦9,600 | −₦6,560 | ₦103,840 | 5.5% |
| ₦150,000 | −₦12,000 | −₦10,700 | ₦127,300 | 7.1% |
| ₦180,000 | −₦14,400 | −₦14,840 | ₦150,760 | 8.2% |
| ₦200,000 | −₦16,000 | −₦17,600 | ₦166,400 | 8.8% |
| ₦250,000 | −₦20,000 | −₦24,500 | ₦205,500 | 9.8% |
| ₦300,000 | −₦24,000 | −₦32,180 | ₦243,820 | 10.7% |
| ₦350,000 | −₦28,000 | −₦40,460 | ₦281,540 | 11.6% |
| ₦400,000 | −₦32,000 | −₦48,740 | ₦319,260 | 12.2% |
| ₦450,000 | −₦36,000 | −₦57,020 | ₦356,980 | 12.7% |
| ₦500,000 | −₦40,000 | −₦65,300 | ₦394,700 | 13.1% |
| ₦600,000 | −₦48,000 | −₦81,860 | ₦470,140 | 13.6% |
| ₦700,000 | −₦56,000 | −₦98,420 | ₦545,580 | 14.1% |
| ₦800,000 | −₦64,000 | −₦114,980 | ₦621,020 | 14.4% |
| ₦1,000,000 | −₦80,000 | −₦148,100 | ₦771,900 | 14.8% |
| ₦1,200,000 | −₦96,000 | −₦184,340 | ₦919,660 | 15.4% |
| ₦1,500,000 | −₦120,000 | −₦242,300 | ₦1,137,700 | 16.2% |
| ₦2,000,000 | −₦160,000 | −₦338,900 | ₦1,501,100 | 16.9% |
| ₦2,500,000 | −₦200,000 | −₦439,833 | ₦1,860,167 | 17.6% |
| ₦3,000,000 | −₦240,000 | −₦545,633 | ₦2,214,367 | 18.2% |
| ₦4,000,000 | −₦320,000 | −₦757,233 | ₦2,922,767 | 18.9% |
| ₦5,000,000 | −₦400,000 | −₦977,500 | ₦3,622,500 | 19.6% |
Plan your own cups free
Tereka turns your take-home pay into a plan. You get 8 cups that fit your pay. You also get a PDF to keep and a tracker in your own Google Sheet.
No account needed. Tereka never holds your money.
The 2026 tax bands
These bands apply to your yearly taxable income. That is the part of your pay that gets taxed. It is your gross pay minus pension, NHF and other reliefs the law allows.
| Yearly taxable income | Rate |
|---|---|
| First ₦800k | 0% |
| ₦800k – ₦3m | 15% |
| ₦3m – ₦12m | 18% |
| ₦12m – ₦25m | 21% |
| ₦25m – ₦50m | 23% |
| Above ₦50m | 25% |
After tax, what do you do with what's left? Tereka says: give every naira a cup on payday, before you spend. There are 8 cups: Living costs, Giving, Emergency, Investment, Learning, Savings, Project and Leisure. The share we suggest for each cup changes with your pay. Living costs don't get smaller when your pay does.
Questions
How is PAYE worked out in Nigeria in 2026?
The Nigeria Tax Act 2025 applies from 1 January 2026. It taxes your yearly taxable income in bands. Taxable income is the part of your pay that gets taxed. It is your gross pay minus pension, NHF and other allowed reliefs.
- First ₦800,000: 0%
- Next ₦2.2 million: 15%
- Next ₦9 million: 18%
- Next ₦13 million: 21%
- Next ₦25 million: 23%
- Above ₦50 million: 25%
Your employer takes it from your pay each month. That is PAYE.
Who pays no income tax under the new law?
Workers on the national minimum wage or less pay no PAYE. The minimum wage is ₦70,000 a month. The first ₦800,000 of yearly taxable income is taxed at 0%. Earn a little above the minimum wage? You pay little or no tax after pension.
What deductions does this calculator use?
We take off an 8% employee pension. That is the standard rate under the Pension Reform Act. We leave out NHF, health insurance and rent relief. Add those in the full Tereka planner for a closer figure.
What is rent relief?
You can take 20% of the rent you pay off your taxable income. The most is ₦500,000 a year. You need proof of rent. The full planner adds it when you enter your yearly rent.
Is this official?
No. Tereka is a free, independent planning tool. It is not linked to any tax authority. The figures are estimates to help you plan. Check exact amounts with your employer or your state tax authority.