Take-home pay, a month
₦398,255
- Gross pay
- Pension (8% of basic, housing and transport)
- NHF (2.5% of basic)
- PAYE income tax
- Take-home pay
How the tax was worked out
Taxable income for the year is , after pension, NHF and rent relief of . Tax for the year: .
| Band (yearly) | Rate | Taxed | Tax |
|---|
What this calculator assumes
- Tax bands for 2026 under the Nigeria Tax Act 2025: the first ₦800,000 a year at 0%, the next ₦2.2 million at 15%, the next ₦9 million at 18%, the next ₦13 million at 21%, the next ₦25 million at 23%, and anything above ₦50 million at 25%.
- Pension at 8% of basic, housing and transport, taken off before tax. Your employer adds 10%.
- NHF at 2.5% of basic, taken off before tax.
- Rent relief of 20% of the rent you pay in the year, at most ₦500,000.
- A full month’s pay, with no bonus, loan repayments or other deductions.
These are the rates as we understand them for 2026. Tax rules change and personal situations differ: confirm with your accountant or the tax authority before relying on a figure. Keelsum’s payroll lets your accountant check and change every rate.
Read more: How PAYE is calculated in 2026, NHF explained and pension contributions explained.