Nigeria Income Tax Calculator
Nigeria uses a progressive income tax system with a top rate of 25%. Nigeria Tax Act 2025, effective 1 Jan 2026 — fully replaced the old PITA bands and Consolidated Relief Allowance. Minimum-wage earners are separately exempt from PAYE entirely.
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1/5 added2026 tax brackets
| Taxable income | Rate |
|---|---|
| ₦0 – ₦800,000 | 0% |
| ₦800,000 – ₦3,000,000 | 15% |
| ₦3,000,000 – ₦12,000,000 | 18% |
| ₦12,000,000 – ₦25,000,000 | 21% |
| ₦25,000,000 – ₦50,000,000 | 23% |
| ₦50,000,000 – ∞ | 25% |
Take-home pay in Nigeria at different incomes
Estimated 2026 income tax and net pay for four salary levels, shown in NGN. Salaries are set in US dollars and converted at approximate fixed reference rates (not live exchange rates), so read them as illustrations. Income tax only: social contributions are not deducted.
| Gross salary | In NGN | Income tax | Effective rate | Take-home / year | Take-home / month |
|---|---|---|---|---|---|
| $25,000 | ₦38,750,000 | ₦7,842,500 | 20.2% | ₦30,907,500 | ₦2,575,625 |
| $50,000 | ₦77,500,000 | ₦17,305,000 | 22.3% | ₦60,195,000 | ₦5,016,250 |
| $100,000 | ₦155,000,000 | ₦36,680,000 | 23.7% | ₦118,320,000 | ₦9,860,000 |
| $200,000 | ₦310,000,000 | ₦75,430,000 | 24.3% | ₦234,570,000 | ₦19,547,500 |
What counts as taxable income in Nigeria
This calculator treats your gross annual employment income, in NGN, as taxable income, then subtracts no standard deduction (none is modelled for this country) and applies the 2026 brackets above.
The first ₦800,000 of taxable income is taxed at 0%.
Salary, bonuses and benefits in kind are usually taxable, while the treatment of pensions, investment income, rental income and foreign income varies by country and by residency status. Social security or pension contributions are not included in the estimate.
Method and limits are on the About page. See where Nigeria ranks in income tax rates by country.
Nigeria income tax FAQ
What is the income tax rate in Nigeria for 2026?+
Nigeria uses 6 progressive brackets, with the marginal rate rising to 25% at the top. Income up to ₦800,000 is taxed at 0%. Only the slice of income inside each bracket is taxed at that bracket's rate.
How much income tax would I pay on $50,000 in Nigeria?+
On a $50,000 USD-equivalent salary (about ₦77,500,000), our estimate is ₦17,305,000 of income tax, an effective rate of 22.3%, leaving about ₦60,195,000 a year or ₦5,016,250 a month. This is income tax only.
Does this Nigeria calculator include social security or payroll contributions?+
No. It estimates income tax only. Most countries also charge employees social security, pension or health contributions, which reduce take-home pay further and are not included here.
What is the standard deduction in Nigeria?+
We model no standard deduction for Nigeria, so the brackets apply from the first unit of income. Actual allowances and reliefs may reduce your bill.
When is the income tax return due in Nigeria?+
The typical filing deadline is 30 June. Deadlines can differ by filer type and residency, so confirm with Nigeria's tax authority.
How accurate is this Nigeria estimate?+
It applies the 2026 brackets we hold for Nigeria to your income. It leaves out credits, surcharges, regional taxes and social contributions, so treat it as a planning estimate and confirm with Nigeria's tax authority before filing.
Compare Nigeria income tax with other countries
Side-by-side rates, brackets and take-home pay: Nigeria against 67 other countries.
Algeria
Angola
Botswana
Cameroon
DR Congo
Egypt
Ethiopia
Ghana
Ivory Coast
Kenya
Libya
Mauritius
Morocco
Mozambique
Namibia
Rwanda
Senegal
South Africa
Sudan
Tanzania
Tunisia
Uganda
Zambia
Zimbabwe