Tools
Tax calculator
Estimate PAYE on a salary or tax on company profits under the Nigeria Tax Act 2025.
Estimate your monthly PAYE
Based on the personal income tax bands under the Nigeria Tax Act 2025. An estimate only: NHF, NHIS and life assurance deductions aren't included. Speak to us for a full computation.
Rules last reviewed: October 2026
Monthly PAYE
₦101,300
Take-home / month
₦588,700
Annual tax
₦1,215,600
Effective rate
13.5%
Breakdown by band (annual)
₦0 – ₦800,0000%₦0
₦800,000 – ₦3,000,00015%₦330,000
₦3,000,000 – ₦12,000,00018%₦885,600
₦12,000,000 – ₦25,000,00021%₦0
₦25,000,000 – ₦50,000,00023%₦0
Above ₦50,000,00025%₦0