Calculateur PAYE Nigeria 2026

Old PITA (2025) and new Nigeria Tax Act (2026) side-by-side. Real FIRS bands, exact numbers, net-to-gross reverse calc.

Includes AI Advisor NTA 2026 Updated FIRS Verified Net-to-Gross

Last verified: Mar 2026 · Source: NTA 2025, FIRS

Also see: Nigeria VAT Calculator

NTA 2026 selected: CRA abolished. ₦800,000 tax-free threshold. Rent Relief replaces CRA. Pension on Basic+Housing+Transport only.

Enter Your Details Nigerian Naira · ₦
₦3,600,000
Before any deductions
₦

Deductions Select all that apply
Employer-dependent
%

Default: 5% of basic salary. Some employers use different rates (1.75% to 10%).

₦
Max ₦500,000/yr
₦

Owner-occupied residential property only. Max ₦500,000 deductible under NTA.

Basic + Housing + Transport
₦

NTA 2026: pension (8%) applies only to Basic + Housing + Transport, not total gross.

For Rent Relief
₦

Relief = lower of 20% of rent or ₦500,000. Leave blank if you own your home.

Monthly Take-Home Pay
₦0
After all deductions & tax
Effective Rate
0%
Tax / Gross
Marginal Rate
0%
Rate on next ₦1
Effective Tax Rate 0%
Detailed Band-by-Band Breakdown
Employer Cost Breakdown Total cost to company
AI Tax Advisor Powered by Claude

Calculate your salary first — then I'll analyse your position, show legal ways to reduce your tax, and tell you which regime wins for you.

FYI: Development Levy

Under NTA 2026, companies pay a 4% Development Levy on assessable profit. This is an employer/company-level charge, not deducted from employee salary. Shown here for HR professionals calculating total employment cost.

Disclaimer: For informational purposes only. NTA 2026 figures based on the signed Act. Confirm with a qualified Nigerian tax professional. Tax laws may be updated by supplementary instruments.
Nigeria PAYE Calculator
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PITA & NTA Net-to-Gross PDF Export AI Advisor Employer Cost
Updated: Mar 2026
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Nigeria Tax Calculator — How PAYE Works

This Nigeria tax calculator computes your PAYE (Pay As You Earn) income tax using both the old PITA system (2025) and the new Nigeria Tax Act (NTA 2026). Enter your salary to see your exact take-home pay, effective tax rate, marginal tax rate, and a full breakdown of deductions including pension, NHF, NHIS, and rent relief. Supports both gross-to-net and net-to-gross reverse calculation.

Whether you need a salary calculator for Nigeria, want to compare PITA vs NTA, calculate employer cost to company, or find your net-to-gross salary, enter your amount above and get instant, FIRS-accurate results. Also known as: Nigeria salary calculator, Nigeria income tax calculator, FIRS PAYE calculator, net pay calculator Nigeria, take-home pay calculator Nigeria.

Nigeria Tax FAQ

Common PAYE Questions

What are the new Nigeria PAYE tax bands for 2026?

Under NTA 2026: 0% on first ₦800,000; 15% on ₦800,001–₦3M; 18% on ₦3M–₦12M; 21% on ₦12M–₦25M; 23% on ₦25M–₦50M; 25% above ₦50M.

What happened to CRA under the new tax law?

CRA is abolished under NTA 2026. Replaced by Rent Relief — the lower of 20% of annual rent paid or ₦500,000. If you own your home, you cannot claim Rent Relief.

When does the Nigeria Tax Act take effect?

Signed June 26 2025. Takes effect January 1 2026. Your 2025 payslip still uses PITA with CRA. Select “Old System — PITA” above for 2025 calculations.

How is pension calculated under NTA 2026?

Under NTA 2026, employee pension (8%) applies only to Basic Salary + Housing + Transport — not total gross. Enter your pensionable emoluments separately.

Can I do a net-to-gross calculation?

Yes. Switch to “Net → Gross” mode at the top of the input card. Enter your desired take-home pay and we'll compute the gross salary needed under either PITA or NTA.

What is the employer cost for hiring in Nigeria?

Employers pay 10% pension contribution plus optional NHF (2.5%) and NHIS (varies). Our employer cost section below the results shows total cost to company including all employer obligations.

What is the effective vs marginal tax rate?

Effective rate = total tax paid / gross income. Marginal rate = the tax rate on your next naira earned. A higher earner has a higher marginal rate but may have a moderate effective rate due to progressive bands.

Is there a minimum tax in Nigeria?

Under PITA, minimum tax is 1% of gross income when calculated PAYE is less. Under NTA 2026, the ₦800,000 tax-free threshold replaces the minimum tax concept for individuals.

What is the Consolidated Relief Allowance (CRA) under PITA?

Under the old PITA system (2025 and earlier), CRA equals 20% of gross income plus the higher of ₦200,000 or 1% of gross income. This is deducted from gross income before applying the six graduated tax bands (7%–24%). CRA was the primary tax reduction mechanism under PITA and is abolished under NTA 2026.

What is the NHF contribution and is it mandatory?

The National Housing Fund (NHF) requires employees earning ₦3,000 or more per year to contribute 2.5% of their basic salary. Contributions are tax-deductible and entitle you to access the NHF mortgage scheme. Enforcement varies by employer, but it is technically mandatory for all salaried workers under the NHF Act.

Nigeria PAYE Tax Under NTA 2025

Nigeria’s Pay As You Earn (PAYE) system underwent a major overhaul with the Nigeria Tax Act (NTA), signed into law on June 26, 2025, and effective from January 1, 2026. The NTA replaces the Personal Income Tax Act (PITA) that had governed individual taxation for decades. The Federal Inland Revenue Service (FIRS) administers tax for residents of the FCT, while State Internal Revenue Services handle PAYE for employees in their respective states.

Under the old PITA system, the key relief was the Consolidated Relief Allowance (CRA), calculated as 20% of gross income plus the higher of ₦200,000 or 1% of gross income. After deducting CRA, pension, NHF, and other allowable items, the remaining chargeable income was taxed at six graduated rates from 7% to 24%. The NTA abolishes CRA entirely and introduces a generous ₦800,000 annual tax-free threshold, meaning anyone earning below ₦800,000 per year pays zero income tax.

The NTA tax bands are: 0% on the first ₦800,000, 15% on ₦800,001 to ₦3,000,000, 18% on ₦3,000,001 to ₦12,000,000, 21% on ₦12,000,001 to ₦25,000,000, 23% on ₦25,000,001 to ₦50,000,000, and 25% on amounts above ₦50,000,000. This represents a significant reduction in the top marginal rate from 24% (PITA) to 25% (NTA), but with wider bands that benefit middle-income earners substantially.

Mandatory pension contributions remain at 8% of pensionable emoluments (Basic + Housing + Transport) for employees, with employers contributing 10%. The National Housing Fund (NHF) is 2.5% of basic salary and is tax-deductible. Under NTA, Rent Relief replaces CRA as the primary non-pension deduction, calculated as the lower of 20% of rent actually paid or ₦500,000 per year. Homeowners who do not pay rent cannot claim this relief.

Nigeria PAYE Tax Bands — NTA 2026 vs PITA 2025

NTA 2026 Band (Annual ₦) NTA Rate PITA 2025 Band (Annual ₦) PITA Rate
0 – 800,0000%First 300,0007%
800,001 – 3,000,00015%Next 300,00011%
3,000,001 – 12,000,00018%Next 500,00015%
12,000,001 – 25,000,00021%Next 500,00019%
25,000,001 – 50,000,00023%Next 1,600,00021%
Over 50,000,00025%Above 3,200,00024%

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