Nigeria National Housing Fund (NHF) Calculator
Enter your monthly basic salary to estimate your NHF contribution.
Reflects 2.5%, voluntary from 2026 rates (effective 2026-01-01).
Last checked 2026-09-11 · v1. Tax rules change — verify against an official source before relying on this for a filing.
Source.
Nigeria National Housing Fund (NHF) Calculator
Estimate your National Housing Fund contribution in Nigeria.
This is an estimate for general informational purposes only. NHF contribution is now voluntary for private-sector employees (mandatory only for federal public servants) since 1 January 2026 — check whether it applies to you before assuming this deduction.
The National Housing Fund (NHF) contribution rate is 2.5% of basic salary. Under the Nigeria Tax Act 2025, effective 1 January 2026, NHF contribution became voluntary (opt-in) for private-sector employees, while remaining mandatory for federal public-service employees.
Example
- With the default values shown above, this calculator returns: Monthly NHF Contribution (2.5%) ≈ NGN 3,750.00.
Frequently Asked Questions
Is NHF mandatory for everyone?
No — as of 1 January 2026, NHF contribution is voluntary (opt-in) for private-sector employees, and mandatory only for federal public-service employees. Previously it was mandatory for most private-sector employees earning above a low threshold.
What is basic salary here?
This applies the 2.5% rate to basic salary only, not your full gross pay including allowances.