Section 02 · Inputs
How we calculate your PAYE.
We apply the Consolidated Relief Allowance first, then statutory deductions (pension, NHF, rent relief), then spread your taxable income across the six progressive bands in the 2025 Tax Act.
Every field updates the numbers live. Change a value, watch the waterfall redraw.
₦
₦
NHF 2.5%
Rent relief is capped at ₦500,000/yr. NHF adds a 2.5% statutory deduction that also reduces taxable income.
Section 03 · Band by band
Where every naira of your tax actually goes.
The 2025 Tax Act layers your taxable income across six progressive bands. Only the portion inside each band is taxed at that band's rate — never your whole salary.
Band 2 · 15%₦800k – ₦3.0M
₦330,000
Band 3 · 18%₦3.0M – ₦12M
₦668,160
Band 4 · 21%₦12M – ₦25M
not reached
+ 3 more bands above that only apply at higher incomes.
Total PAYEEffective rate 10.40%
₦998,160
Your summary
Gross salary₦800,000
PAYE tax−₦83,180
Pension (8%)−₦64,000
NHF—
Take-home / month
₦716,820
Effective tax rate 10.40%
Section 04 · Methodology
The maths, uncovered.
Before tax applies, we deduct the higher of (₦200,000 + 20% of gross) or (1% of gross) from your income. The 2025 Tax Act keeps this as the primary statutory relief for employees.
Reference salaries
What Nigerians on common salaries actually take home.
Annual grossMonthly PAYEMonthly take-home
₦1,500,000₦1,000₦124,000
₦3,000,000₦14,500₦235,500
₦5,000,000₦33,500₦383,167
₦7,500,000₦60,500₦564,500
₦10,000,000₦87,500₦745,833
₦15,000,000₦141,500₦1,108,500
₦25,000,000₦264,000₦1,819,333
₦50,000,000₦597,000₦3,569,667