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Salary after tax in Nigeria (2026)

Pick a monthly salary to see the PAYE tax, pension and take-home pay worked out under the Nigeria Tax Act 2025.

These figures use the personal income tax bands in the Nigeria Tax Act 2025, in force from 1 January 2026. Choose a salary to see the full working, or open the PAYE calculator to use your own pay breakdown.

Take-home pay by monthly salary

Gross per monthPAYE tax per monthTake-home per monthTake-home per yearEffective tax rate
₦30,000₦0₦27,840₦334,0800%
₦40,000₦0₦37,120₦445,4400%
₦50,000₦0₦46,400₦556,8000%
₦60,000₦0₦55,680₦668,1600%
₦70,000₦0₦64,960₦779,5200%
₦80,000₦1,136₦73,104₦877,2481.4%
₦90,000₦2,528₦80,992₦971,9042.8%
₦100,000₦3,920₦88,880₦1,066,5603.9%
₦120,000₦6,704₦104,656₦1,255,8725.6%
₦150,000₦10,880₦128,320₦1,539,8407.3%
₦180,000₦15,056₦151,984₦1,823,8088.4%
₦200,000₦17,840₦167,760₦2,013,1208.9%
₦250,000₦24,800₦207,200₦2,486,4009.9%
₦300,000₦32,612₦245,788₦2,949,45610.9%
₦350,000₦40,964₦283,836₦3,406,03211.7%
₦400,000₦49,316₦321,884₦3,862,60812.3%
₦450,000₦57,668₦359,932₦4,319,18412.8%
₦500,000₦66,020₦397,980₦4,775,76013.2%
₦600,000₦82,724₦474,076₦5,688,91213.8%
₦700,000₦99,428₦550,172₦6,602,06414.2%
₦800,000₦116,132₦626,268₦7,515,21614.5%
₦1,000,000₦149,540₦778,460₦9,341,52015%
₦1,500,000₦244,820₦1,147,180₦13,766,16016.3%
₦2,000,000₦342,260₦1,513,740₦18,164,88017.1%

Assumes 50% basic, 25% housing, 15% transport and 8% employee pension. No rent relief, NHF or NHIS is included.

The 2026 PAYE tax bands

Yearly taxable incomeRate
₦0 to ₦800,0000%
₦800,000 to ₦3,000,00015%
₦3,000,000 to ₦12,000,00018%
₦12,000,000 to ₦25,000,00021%
₦25,000,000 to ₦50,000,00023%
Above ₦50,000,00025%

Taxable income is gross pay minus allowed deductions such as pension, NHF, health insurance and rent relief (20% of yearly rent, up to ₦500,000).

All salary pages

₦30,000₦40,000₦50,000₦60,000₦70,000₦80,000₦90,000₦100,000₦120,000₦150,000₦180,000₦200,000₦250,000₦300,000₦350,000₦400,000₦450,000₦500,000₦600,000₦700,000₦800,000₦1,000,000₦1,500,000₦2,000,000

Frequently asked questions

How is take-home pay worked out in Nigeria?

Start with gross pay, subtract pension and any other allowed deductions to get taxable income, apply the PAYE tax bands to that figure, then subtract the tax and pension from gross pay. Each salary page shows these steps.

When does PAYE start applying?

The first ₦800,000 of taxable income each year is taxed at 0%. With the usual 8% pension deduction, tax starts when gross pay goes above roughly ₦71,800 a month.

Why is my payslip different from these figures?

These pages assume a pay split of 50% basic, 25% housing and 15% transport, with pension at 8% of those three parts. Employers may split pay differently or add other deductions, so use the PAYE calculator with your own breakdown.

Free tools you may need

Salary & PAYE Tax Calculator

Gross to take-home pay in Nigeria: PAYE tax, pension, NHF and rent relief under the 2026 tax rules.

Loan Repayment Calculator

Monthly repayment, total interest and a full schedule for a student, salary or personal loan. Works with 0% loans too.

NYSC Allowance Calculator

Estimate what you will earn and save during national service, with your own monthly costs and any PPA top-up.