Nigeria PAYE Calculator (2026+)
Summary shows Monthly or Annual totals based on your selection. Band trace is always annual. Minimum wage exemption can override bands when monthly gross test ≤ ₦70,000.
Quick guide
- Monthly view shows monthly withheld.
- Annual view shows annual withheld.
- Rent relief is an annual tax relief (not cash withheld).
Inputs
Enter values
Expand advanced only if needed.
Results
Summary
Monthly figures
Minimum wage exemption applied (PAYE = ₦0)
Monthly gross for test:
≤ threshold .
This exemption can override the ₦800,000 @ 0% band schedule.
Solver
PAYE
₦0
Tax withheld (selected frequency)
Law
—
Gross
₦0
Net
₦0
Withheld (selected frequency)
Take-home impact- Pension₦0
- NHF₦0
- NHIS₦0
- Life₦0
- PAYE₦0
- Total₦0
Tax reliefs (annual reference)
not withheld- Rent relief (annual) ₦0
Rent relief reduces annual taxable income (it is not cash withheld from salary).
Annual taxable income (reference)
trace base₦0
Band trace uses annual taxable income (statutory bands are annual).
Band trace + sources
Warnings
| Band | Base | Rate | Tax |
|---|---|---|---|
| No data yet | |||
Sources
Sources will appear after calculation.
How this calculator works
Explainer + tool
What this calculator computes
- PAYE for the selected frequency (monthly or annual view).
- Gross ↔ Net estimation (including discontinuity-safe net-to-gross solver around minimum wage exemption).
- Eligible deductions (pension, NHF, NHIS, life assurance).
- Annual rent relief (claimed + verified only) with capped relief logic.
- Annual band trace with sources and warnings.
Important assumptions
- Band trace is shown on an annual basis (statutory band schedules are annual).
- Rent relief is an annual tax relief, not a salary deduction/withholding line.
- Minimum wage exemption is tested using monthly-equivalent taxable earnings.
- Results are estimates and should be reviewed against your payroll setup and statutory obligations.