Nigeria PAYE Tax Calculator 2026
Calculate Nigerian PAYE (Pay As You Earn) personal income tax with 7-24% progressive brackets. Includes consolidated relief allowance (20% + ₦200,000) and NHIS deduction at 2.5%.
How PAYE works in Nigeria
PAYE (Pay As You Earn) is Nigeria's personal income tax system. Taxable income is calculated after deducting Consolidated Relief Allowance (20% of gross income + ₦200,000) and NHIS contributions. Rates range from 7% to 24% across six brackets. Employers deduct and remit PAYE monthly to the State Internal Revenue Service.
Nigeria PAYE Tax Calculator 2026
Calculate Nigerian PAYE (Pay As You Earn) tax — 7-24% progressive brackets, consolidated relief, NHIS deduction. Free calculator with charts.
2026 PAYE Brackets:
- First ₦300,000: 7%
- Next ₦300,000: 11%
- Next ₦500,000: 15%
- Next ₦500,000: 19%
- Next ₦1,600,000: 21%
- Over ₦3,200,000: 24%
Consolidated Relief: 20% of gross + ₦200,000. NHIS: 2.5%.
Gross Annual₦3,600,000
Taxable Income₦2,590,000
PAYE Tax₦431,900
Effective Rate12.0%
Net Monthly₦256,508
Net Annual₦3,078,100