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PAYE calculator Nigeria 2026

NTA 2025 bands with pension, NHF and rent relief. Maths in code, not in the page.

Enter annual figures in naira. Pension is 8% of basic plus housing plus transport when the box is on. Rent relief follows NTA s.30(2)(a)(vi).

As of 1 Jan 2026

From 1 January 2026 the Fourth Schedule is: first ₦800,000 at 0%; next ₦2.2m at 15%; next ₦9m at 18%; next ₦13m at 21%; next ₦25m at 23%; above ₦50m at 25%. Minimum-wage earners can be exempt under s.58. Deductions must be claimed in writing under s.31.

Cash emoluments before reliefs, naira.

Used for pension and NHF bases.

Part of the pension base with basic and transport.

Part of the pension base.

Rent relief is 20% of this, capped at ₦500,000.

Deductible if claimed in writing.

₦0

₦0

0%

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  1. Nigeria Tax Act 2025, Fourth Schedule (section 58) — individuals’ income tax rates 2026-09-02
  2. Nigeria Tax Act 2025, section 30 — ascertainment of chargeable income; eligible deductions including rent relief 2026-09-02
  3. Nigeria Tax Act 2025, section 31 — deductions must be claimed in writing 2026-09-02
  4. Pension Reform Act 2014 — employee contribution of 8% of pensionable emoluments 2026-09-02
  5. Nigeria Tax Act 2025, section 147 — VAT charged at 7.5% 2026-09-02
  6. Nigeria Tax Act 2025, section 152 — VAT invoice contents 2026-09-02
  7. Nigeria Tax Administration Act 2025, section 22 — small-business VAT filing relief (₦100m turnover test as published) 2026-09-02
  8. Nigeria Tax Act 2025, section 56 — small company at 0%; any other company at 30% 2026-09-02
  9. Nigeria Tax Act 2025, section 59 — development levy of 4% other than small companies and non-resident companies 2026-09-02
  10. Nigeria Tax Act 2025, interpretation — printed “small company” definition (₦100m turnover / ₦250m assets) 2026-09-02
  11. KPMG, Updates to the Nigeria Tax Act (July 2025) — records a change of the small-company turnover test from ₦100m to ₦50m 2026-09-02
  12. Nigeria Tax Act 2025 — withholding tax framework consolidated from CITA/PITA (rates themselves were not rewritten as a new schedule in the printed Act’s Fourth Schedule) 2026-09-02
  13. Published NTA 2025 practitioner summaries of WHT rates and the resident small-company monthly-threshold / TIN exemption 2026-09-02

Sources

  1. Nigeria Tax Act 2025 2 Sept 2026

Read the guide

  • PAYE guide

    Bands, reliefs, what the calculator encodes.

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