PAYE na Najeriya
Kalkuleta Haraji

Kwatanta tsohon PITA (2025) da sabon Nigeria Tax Act (2026) a gefe da gefe. Bands na FIRS, lambobi kai tsaye, da net-to-gross reverse calc.

Ya hada da AI Advisor NTA 2026 an sabunta Shaidar FIRS Net-to-Gross

An tabbatar: Mar 2026 · Tushe: NTA 2025, FIRS

Duba kuma: Kalkuleta VAT · Yadda ake lissafa PAYE a Najeriya → · Jagorar import duty Najeriya →

Wane tsarin haraji ya shafe ni?

PITA (old): Yi amfani da shi don shekarar haraji ta 2025 ko idan employer dinka bai canza ba tukuna. CRA (Consolidated Relief Allowance) yana rage taxable income. NTA 2026 (new): Nigeria Tax Act ya fara aiki 1 Jan 2026. An soke CRA, an maye gurbinsa da threshold na ₦800K mara haraji da Rent Relief. Idan ba ka da tabbas, lissafa duka ka kwatanta. Tabs da ke kasa suna bari ka canza nan take.

An zabi NTA 2026: An soke CRA. Threshold na ₦800,000 ba ya da haraji. Rent Relief ya maye gurbin CRA. Pension yana kan Basic+Housing+Transport kawai.

An sabunta karshe: March 2026

Shigar da bayananka Naira Najeriya · ₦
₦3,600,000
Before any deductions
₦

Cire-cire Zabi duk wanda ya dace
Ya danganta da employer
%

Default: 5% na basic salary. Wasu employers suna amfani da rate daban (1.75% zuwa 10%).

₦
Max ₦500,000/shekara
₦

Gidan zama da mai gida yake ciki kawai. Max ₦500,000 za a iya cirewa karkashin NTA.

Basic + Housing + Transport
₦

NTA 2026: pension (8%) yana aiki ne a kan Basic + Housing + Transport, ba total gross ba.

Don Rent Relief
₦

Relief = mafi karanci tsakanin 20% na haya ko ₦500,000. Barshi babu komai idan gidan naka ne.

Albashin hannu na wata
₦0
Bayan duk cire-cire da haraji
Effective rate
0%
Haraji / Gross
Marginal rate
0%
Rate a kan ₦1 na gaba
Effective tax rate 0%
Cikakken rarrabuwa band-by-band

Ajiye wannan scenario

Sanya wa sakamakon suna, ajiye shi a wannan na'urar, kuma sync zuwa dashboard idan ka shiga account.

Bude dashboard
Rarrabuwar kudin employer Jimillar kudin kamfani
AI mai ba da shawarar haraji Claude ne ke tallafawa

Fara lissafa albashinka. Sannan zan nazarci matsayin ka, in nuna hanyoyin doka na rage haraji, in kuma gaya maka tsarin da ya fi maka.

Lura: Development Levy

A karkashin NTA 2026, kamfanoni suna biyan 4% Development Levy a kan assessable profit. Wannan cajin kamfani ne, ba a cire shi daga albashin ma'aikaci. An nuna shi don HR da ke lissafa jimillar kudin daukar aiki.

Bayani: Wannan bayani ne kawai. Lambobin NTA 2026 sun dogara da dokar da aka sanya wa hannu. Tabbatar da kwararren mai haraji a Najeriya. Dokokin haraji na iya canzawa da karin ka'idoji.
Kalkuleta PAYE Najeriya
Kalkuleta PAYE Najeriya
Haraji da kudi
12K
Lissafi
Tushe
An hada tushe
Kyauta
Har abada
PITA & NTA Net-to-Gross Fitar da PDF AI Advisor Kudin employer
An sabunta: Mar 2026
Duk kasashe

Ajiye wannan kalkuleta

Ajiye PAYE Najeriya a dashboard dinka don saurin komawa kowane lokaci.

Fahimtar harajin Najeriya

Yadda PAYE ke aiki a karkashin NTA 2026

Muhimman abubuwa game da sabon tsarin harajin Najeriya, daga threshold na ₦800K zuwa rent relief.

Me ya canza?

Nigeria Tax Act (NTA) ya maye gurbin PITA daga January 1, 2026. Babban canji: an soke CRA. A maimakonsa, kowa yana da threshold na ₦800,000 mara haraji. Idan kudin shigarka bai kai ₦800K a shekara ba, ba ka biyan income tax.

Rent Relief

Ya maye gurbin CRA a matsayin babban relief bayan pension. Ana lissafa shi a matsayin mafi karanci tsakanin 20% na hayar da aka biya ko ₦500,000 a shekara. Idan gidan naka ne kuma ba ka biyan haya, ba za ka iya claim wannan relief ba.

Pension da NHF

Pension na ma'aikaci yana nan 8%, amma yanzu yana aiki ne kan Basic + Housing + Transport (pensionable emoluments), ba total gross ba. Masu daukar aiki suna bada 10%. NHF 2.5% ne na basic salary kuma har yanzu yana rage taxable income.

Bands na Haraji: NTA 2026 vs PITA 2025

Band NTA 2026 Rate Band PITA 2025 Rate
0 – 800K0%Na farko 300K7%
800K – 3M15%Na gaba 300K11%
3M – 12M18%Na gaba 500K15%
12M – 25M21%Na gaba 500K19%
25M – 50M23%Na gaba 1.6M21%
Sama da 50M25%Sama da 3.2M24%

Muhimman lambobi a takaice

₦800K Threshold mara haraji
25% Mafi girman NTA rate
8% Pension na ma'aikaci
₦500K Max rent relief

Masu kasuwanci a Najeriya su duba wajiban VAT 7.5% kuma su yi amfani da Import Duty Calculator idan suna tsara landed cost. Masu tunanin damar aiki a waje za su iya amfani da Kalkuleta kudin Japa don tsara kudin relocation.

Tambayoyin harajin Najeriya

Tambayoyi na PAYE da aka fi yi

Menene sabbin bands na PAYE na 2026?

A karkashin NTA 2026: 0% a kan ₦800,000 na farko; 15% daga ₦800,001 zuwa ₦3M; 18% daga ₦3M zuwa ₦12M; 21% daga ₦12M zuwa ₦25M; 23% daga ₦25M zuwa ₦50M; 25% sama da ₦50M.

Me ya faru da CRA a sabon dokar haraji?

An soke CRA a karkashin NTA 2026. Rent Relief ya maye gurbinsa: mafi karanci tsakanin 20% na hayar shekara da aka biya ko ₦500,000. Idan gidan naka ne, ba za ka iya claim Rent Relief ba.

Yaushe Nigeria Tax Act zai fara aiki?

An sanya hannu June 26 2025. Zai fara aiki January 1 2026. Payslip na 2025 har yanzu yana amfani da PITA tare da CRA. Zabi “Tsohon tsari — PITA” a sama don lissafin 2025.

Yaya ake lissafa pension a karkashin NTA 2026?

A karkashin NTA 2026, pension na ma'aikaci (8%) yana aiki ne kan Basic Salary + Housing + Transport, ba total gross ba. Shigar da pensionable emoluments daban.

Zan iya yin lissafin net-to-gross?

Eh. Canza zuwa yanayin “Abin hannu → Gross” a saman katin shigarwa. Shigar da take-home pay da kake so, mu kiyasta gross salary da ake bukata a PITA ko NTA.

Menene kudin employer idan ana daukar aiki a Najeriya?

Masu daukar aiki suna biyan 10% pension contribution tare da NHF (2.5%) da NHIS idan sun shafi kamfani. Bangaren employer cost a kasa yana nuna jimillar kudin kamfani da wajibai.

Menene bambanci tsakanin effective da marginal tax rate?

Effective rate = jimillar haraji / gross income. Marginal rate = rate na haraji a kan Naira ta gaba da ka samu. Mai babban albashi na iya samun marginal rate mai yawa amma effective rate ya kasance matsakaici saboda progressive bands.

Akwai minimum tax a Najeriya?

A PITA, minimum tax 1% ne na gross income idan PAYE da aka lissafa ya fi kasa. A NTA 2026, threshold na ₦800,000 mara haraji ya maye gurbin ra'ayin minimum tax ga mutane.

Menene CRA a karkashin PITA?

Consolidated Relief Allowance = 20% na gross income tare da mafi girma tsakanin ₦200,000 ko 1% na gross income. Ana cire shi kafin a yi amfani da bands shida (7% zuwa 24%). An soke shi a NTA 2026.

NHF wajibi ne?

National Housing Fund yana bukatar ma'aikata masu samun ₦3,000+ a shekara su bada 2.5% na basic salary. Gudummawar tana rage taxable income. Aiki da shi na bambanta da employer, amma a dokance yana da wajibci karkashin NHF Act.

Cluster na PAYE Najeriya

Mayar da bayanin haraji zuwa adadin albashin hannu

Amsa a takaice

Albashin hannu a Najeriya ya danganta da tsarin haraji, yadda pension ke aiki, statutory deductions, da yadda employer ya tsara albashi. Karanta doka na taimakawa, amma kalkuleta yana nuna ainihin adadi.

Yi amfani da kayan aikin

Lissafa PAYE da albashin hannu na Najeriya

Kwatanta tsohon da sabon tsarin haraji, pension, NHF da net salary a wuri daya.

Bude Kalkuleta PAYE Najeriya

Jagorori masu dangantaka

Kayan aiki masu dangantaka

Me yasa effective tax rate dina ya fi kasa da top bracket?
Tsarin progressive yana harajin bangarorin kudin shiga da rates daban-daban, don haka blended rate yawanci ya fi kasa da top marginal rate.
Me zan duba idan payslip dina bai yi daidai ba?
Duba salary basis, pensionable pay, statutory deductions, da tsarin haraji da employer dinka yake amfani da shi.
Shaidar hukuma

Tushe da tabbatarwa

Wannan kalkuleta mai muhimmanci yana hada tushen hukuma, bayanin hanya, test cases da iyakokin da aka yi amfani da su wajen duba lambobin wannan shafi.

An tabbatar 2026-03-01

Nigeria - high risk - AfroTools source audit

Links na hukuma

Doka, ka'ida ko version

Last verified: Mar 2026 · Source: NTA 2025, FIRS Duba kuma: Kalkuleta VAT Najeriya · Yadda ake lissafa PAYE a Najeriya → · Jagorar import duty Najeriya → Which tax system applies to me? PITA (old): Use for 2025 tax ye

Hanyar lissafi

Kalkuleta yana mayar da albashi zuwa shekara idan ya dace, yana saka statutory deductions na ma'aikaci, yana bi da taxable income ta PAYE bands na kasa, sannan yana samo net pay daga gross pay bayan PAYE da deductions. Layukan employer-cost bayani ne idan shafin ya nuna su.

Iyakokin da aka sani

  • Kiyasin bayani ne kawai. Ba shawarar kwararre ta haraji, doka, payroll ko filing ba ce.
  • Ka'idojin sector, region, treaty, relief da special-regime na iya zama ba a cika saka su ba.
  • Tabbatar da filing, registration da remittance duties da hukumar hukuma ko kwararren adviser kafin submission.

Misalan test-case

Abin da aka shigar: Albashin gross na shekara: 0.
Abin da ake sa ran gani: PAYE da statutory deductions su zama 0 kuma net pay kada ya zama negative.
Dalili: Yana tabbatar da zero-income baseline kuma yana kama regression na negative liability.

Abin da aka shigar: An shigar da albashin gross na shekara a kudin shafin.
Abin da ake sa ran gani: Ana sarrafa taxable income ta bands da aka nuna, kuma net pay ya zama gross pay bayan cire deductions da aka model.
Dalili: Yana tabbatar da kalkuleta yana amfani da hanyar da aka rubuta, ba flat estimate marar bayani ba.

Tarihin canji

  • 2026-05-02: An kara panel na trust da verification tare da links na tushe, methodology, limitations da report-error CTA.

Kalkuletocin AfroTools kayan taimakon yanke shawara ne. Koyaushe tabbatar da filing, registration da remittance duties da hukumar da aka linka ko qualified local adviser.

Kai rahoton kuskuren lissafi

Bayanan amfani da kayan aikin kudi

Yi amfani da Kalkuleta PAYE Najeriya a matsayin kiyasin payroll, ba madadin filing ba

Wannan shafi na payroll checks, tattaunawar albashi, kiyasin HR da review na accountant ne. Ya kamata ya taimaka wa mai amfani ya fahimci hanyar lissafi kafin dogaro da official filings.

Amfanin kai tsaye

Founder, accountant ko HR lead zai iya shigar da gross monthly salary, allowances da relief assumptions don kiyasta PAYE da take-home pay kafin a kammala payroll.

Misalin aiki

Ga ma'aikaci da NGN 500,000 gross monthly pay, yi amfani da kalkuleta don raba taxable pay, relief assumptions, estimated PAYE da net pay. Dauki sakamakon a matsayin adadin tsari har sai payroll professional ya tabbatar da cikakken bayani.

Hanyar lissafi da assumptions

Shafin yana amfani da PAYE logic da ke cikin AfroTools kuma yana nuna key assumptions kusa da sakamako. Ba ya yanke hukunci kan kowane allowance treatment, exemption, pension treatment ko cikakken filing na state.

FAQ

  • Zan iya amfani da wannan sakamako don filing? Yi amfani da shi a matsayin kiyasi da taimakon documentation. Har yanzu a duba filing da official guidance da record na ma'aikaci.
  • Kasuwanci zai iya embed wannan kalkuleta? Eh. Yi amfani da widget, sponsorship, API ko custom calculator paths da ke kasa don business deployments.

Kayan aiki da hanyoyin kasuwanci masu dangantaka

An duba tsarin shafi da readiness: May 4, 2026. Tax rates da fassara na iya canzawa. Tabbatar da FIRS, state tax authority da ya dace ko licensed adviser kafin filing ko bayar da payroll.