How is PAYE calculated on this Nigeria page?
Monthly pay is converted to annual pay, reliefs and deductions are applied, then PAYE rates are used to get monthly PAYE and net pay.
Estimate monthly PAYE and net pay from your salary using current Nigeria PAYE rates.
This page is a monthly estimate for resident PAYE only.
Uses resident PAYE rules for 2026. Annual rent relief is capped at NGN 200,000 in this model.
| Income Range | Rate |
|---|---|
| ₦0.00 to ₦800,000.00 | 0% |
| ₦800,000.00 to ₦3,000,000.00 | 15% |
| ₦3,000,000.00 to ₦12,000,000.00 | 18% |
| ₦12,000,000.00 to ₦25,000,000.00 | 21% |
| ₦25,000,000.00 to ₦50,000,000.00 | 23% |
| Above ₦50,000,000.00 | 25% |
Monthly pay is converted to annual pay, reliefs and deductions are applied, then PAYE rates are used to get monthly PAYE and net pay.
0%, 15%, 18%, 21%, 23%, and 25% across the annual income ranges shown on the table.
Yes. Enter each value and the calculator includes them in the estimate.