MONEY · 2026
Nigerian Salary Calculator 2026
Estimate annual PAYE and monthly take-home pay using the 2026 Personal Income Tax bands and eligible deductions.
Important: This is an estimate for employment income. It does not replace an assessment by the relevant tax authority or a professional tax adviser.
Your estimate
Annual gross income
Pension
NHF
NHIS
Rent relief
Total eligible deductions
Chargeable income
Estimated annual PAYE
Estimated monthly PAYE
Estimated monthly take-home
Tax breakdown
Take-home: gross monthly salary minus pension, NHF, NHIS, other payroll deductions and estimated monthly PAYE. Tax-only reliefs are not automatically treated as payroll cash deductions.
How the 2026 calculation works
The calculator annualises monthly employment income, subtracts eligible deductions, applies the 2026 progressive tax bands, then divides estimated annual PAYE by 12.
- First ₦800,000: 0%
- Next ₦2,200,000: 15%
- Next ₦9,000,000: 18%
- Next ₦13,000,000: 21%
- Next ₦25,000,000: 23%
- Above ₦50,000,000: 25%
Rent relief is 20% of annual rent paid, capped at ₦500,000. Eligible deductions include pension, NHF, NHIS, qualifying owner-occupied home-loan interest and eligible life insurance/annuity premiums.
Frequently asked questions
Is this my exact payslip amount?
No. It is an estimate. Employer payroll treatment, taxable benefits, other income, tax credits and individual circumstances can affect the final amount.
Does everyone get ₦500,000 rent relief?
No. The relief is 20% of eligible annual rent actually paid, subject to a maximum of ₦500,000.
Do ordinary deductions reduce taxable income?
Not necessarily. Only deductions permitted under the applicable tax rules should be entered as eligible deductions.
Method based on the Joint Revenue Board of Nigeria, Personal Income Tax Guidelines, 2026. Verify current rules before making financial or tax decisions.