Nigeria PAYE Tax Calculator

Estimate Nigerian PAYE using 2026 Nigeria Tax Act bands and rent relief.

Estimate Nigerian PAYE personal income tax under the Nigeria Tax Act 2025 (effective 1 January 2026). Enter annual figures. Estimate only — verify with FIRS or a tax professional.

Bands: first ₦800,000 @0%, next ₦2.2m @15%, next ₦9m @18%, next ₦13m @21%, next ₦25m @23%, above ₦50m @25%. Rent relief = 20% of rent, capped at ₦500,000. The old Consolidated Relief Allowance is abolished.

About this tool

Nigeria PAYE Tax Calculator is a single-purpose utility on instant.tw, a free toolbox of calculators, converters, generators, and quick lookups. Everything works in your browser — nothing is uploaded, nothing is stored on a server unless explicitly noted.

Category: Tax & Government — International. Browse more Tax & Government — International tools.