Nigeria PAYE Tax Calculator (NTA 2025)
Know your take home, PAYE, NHIS, NHS based on your gross salary
Salary Details
Nigeria PAYE estimationSalary Breakdown
Estimated monthly figures| Gross | |
| PAYE 18.3% | |
| Pension 8% | |
| NHF 2.5% | |
| NHIS 5% | |
| Rent Tax Relief (Annual) | |
| Net Pay |
This calculator provides an estimate based on Nigerian PAYE rules and user-selected options. Final payroll figures may vary depending on regulatory interpretation or employer policy.
This calculator applies to employees and company directors paid through payroll. Self-employed individuals are taxed under different personal income tax rules.
Need to run payroll, not just calculate it?
Built For Small Business helps you issue payslips, manage staff, and stay compliant all in one place.
How accurate is this PAYE calculator?
This calculator provides an estimate based on Nigeria’s NTA / PITA 2025 PAYE rules and the options you select (pension, NHF, NHIS, rent relief). Final payroll figures may vary based on employer policies, state interpretations, and statutory updates.
Who is this calculator for?
This calculator is designed for:
- Employees paid through payroll
- Company directors on salary
- Business owners running PAYE for staff
It is not intended for self-employed individuals filing personal income tax outside PAYE.
What deductions are included?
Depending on your selections, the calculator may include:
- PAYE (Personal Income Tax)
- Pension (8%)
- NHF (2.5%)
- NHIS (5%)
- Rent Relief (where applicable)
Only deductions you enable are applied.
What is Rent Relief and how does it work?
Under current rules, employees may claim 20% of annual rent paid, capped at ₦500,000 per year, if eligible. This calculator applies rent relief monthly, based on the annual value you enter.
Why does PAYE increase as salary increases?
Nigeria’s PAYE uses progressive tax bands. This means higher portions of income are taxed at higher rates not your entire salary at one rate.
Does this replace an accountant or payroll software?
No. This calculator helps you understand your take-home pay. For issuing payslips, managing staff, and staying compliant, payroll systems like Built For Small Business are required.
Can I run payroll using this calculator?
This calculator is for estimation only. To issue payslips, track payroll history, and manage deductions properly, you’ll need a payroll system.
That’s where Built For Small Business comes in.