Nigeria PAYE Income Tax Calculator
Enter your annual gross income and rent paid to estimate your PAYE income tax under the current tax bands.
Nigeria PAYE Income Tax Calculator
Estimate your Nigeria PAYE income tax under the Nigeria Tax Act 2025.
The Nigeria Tax Act 2025, effective 1 January 2026, overhauled PAYE income tax: the old Consolidated Relief Allowance was replaced with a Rent Relief (20% of annual rent paid, capped at ₦500,000), and new progressive bands from 0% to 25% apply to the resulting chargeable income.
Example
- With the default values shown above, this calculator returns: Rent Relief ≈ NGN 240,000.00; Chargeable Income ≈ NGN 5,760,000.00; PAYE Income Tax ≈ NGN 826,800.00.
Frequently Asked Questions
What replaced the Consolidated Relief Allowance?
The Nigeria Tax Act 2025 abolished the old Consolidated Relief Allowance and the 1% minimum tax rule, replacing them with a Rent Relief of 20% of annual rent paid, capped at ₦500,000 — claimable only if you declare rent paid.
Is the first ₦800,000 tax-free?
Yes — under the new bands, chargeable income up to ₦800,000 is taxed at 0%.