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PAYE Calculator

Estimate your monthly PAYE and salary after tax using Nigeria's rules effective from 1 January 2026.

Income and deductions

Enter recurring monthly gross employment income, annual rent, and any eligible annual deductions to begin.

Required details

Include recurring salary, wages, allowances, and taxable benefits.

Enter the amount paid for the relevant year. Enter 0 if you do not pay rent.

Add eligible annual deductions (optional)

Enter annual amounts only. Leave a field blank when the deduction does not apply.

Calculation breakdown

Follow annual income, reliefs, deductions, and tax-band allocations in one place.

Your breakdown will appear here

Enter valid income and rent details to see how your chargeable income is calculated.

Estimated PAYE result

Your monthly PAYE and estimated salary after PAYE will be shown after the required details are valid.

No estimate yet

Complete the required income and rent details to view your estimated monthly PAYE and salary after tax.

How this estimate works

  1. 1. Annualize recurring income

    Recurring monthly gross employment income is multiplied by 12. It includes salary, wages, allowances, and taxable benefits.

  2. 2. Handle irregular payments

    This is a fixed-month estimator. Irregular bonuses, commission, or overtime are outside dedicated inputs unless you incorporate their annual total into the monthly amount you enter.

  3. 3. Apply rent relief

    When included, rent relief is calculated as 20% of annual rent for the relevant year, subject to a maximum relief of ₦500,000. Use the switch below the rent field to exclude this relief while keeping the rent amount for reference.

  4. 4. Subtract eligible deductions

    Entered pension, NHF, NHIS, qualifying life insurance or annuity, and qualifying owner-occupied housing-loan interest reduce chargeable income when eligible.

  5. 5. Allocate progressive bands

    Chargeable income moves through the bands in order. Each portion is taxed only at the rate for the band that contains it, and the separate band amounts are added to produce annual PAYE.

Sources and effective date

The rules shown here are based on the Nigeria Tax Act, 2025 and the JRB Personal Income Tax Guidelines, 2026, effective from 1 January 2026.