Nigeria Net Pay Calculator

What are the Nigeria PAYE rates for 2026?

Under the Nigeria Tax Act 2025 rules effective in 2026, the first ₦800,000 of annual taxable income is charged at 0%, followed by progressive bands of 15%, 18%, 21%, 23% and 25%. The calculator annualises monthly income, applies eligible deductions and relief, then converts PAYE back to a monthly amount.

JRB Personal Income Tax Guidelines 2026 · Reviewed 23 August 2026

My employer deducts PAYE. Must I still file an annual tax return?

Yes. The 2026 Personal Income Tax Guidelines state that every taxable person must file an annual income return with the relevant tax authority, including employment income, by 31 March for the preceding basis period. Your employer’s PAYE return does not replace your individual return.

JRB individual-return rules · Reviewed 23 August 2026

When must an employer remit PAYE in Nigeria?

An employer must remit PAYE deducted at source to the relevant tax authority by the 10th day of the month following the deduction. Employers must also file their annual employee-emoluments return by 31 January.

JRB employer PAYE obligations · Reviewed 23 August 2026

What should I do if my employer deducts PAYE but does not remit it?

Keep your payslips and request evidence that the employer included you in its PAYE return and payment. Raise any missing credit with the employer and the relevant state tax authority. Employer remittance is an employer obligation, but you still need records proving the deductions when reconciling your individual tax account.

LIRS employer-liability guidance · Reviewed 23 August 2026

Which state should receive my PAYE if I work remotely?

PAYE is paid to the relevant state tax authority under individual residence rules, not simply whichever address was used during recruitment. If your employer remits to Lagos while you reside in another state, ask payroll to review your registered residence and obtain written guidance from both state authorities before changing remittance.

JRB relevant-tax-authority guidance · Reviewed 23 August 2026

Are low-income and minimum-wage employees exempt from PAYE?

The 2026 system provides a 0% band on the first ₦800,000 of annual taxable income, and qualifying minimum-wage earners are exempt. Taxable income is calculated after permitted deductions, so gross salary alone does not always determine the final PAYE.

JRB 2026 exemptions and bands · Reviewed 23 August 2026

How is the National Housing Fund deduction estimated?

NHF is 2.5% of basic monthly salary. Because a gross-salary input does not reveal the basic-salary component, this calculator estimates basic salary as 50% of gross pay. Your actual NHF should be calculated from the basic salary shown in your employment contract or payslip.

National Housing Fund Act · Reviewed 23 August 2026

How does rent relief reduce Nigeria PAYE in 2026?

Rent relief is 20% of annual rent paid, capped at ₦500,000. Enter annual rent rather than monthly rent. The relief reduces annual taxable income; it is not a cash payment added directly to monthly salary.

JRB rent-relief guidance · Reviewed 23 August 2026

Can I calculate gross salary from net salary in Nigeria?

Yes. Select Net mode and enter the desired take-home salary. The calculator estimates gross pay using the selected tax year, pension rate, NHF setting and rent relief. The result remains an estimate when your actual basic salary, benefits or other deductions differ.