NIGERIA
Capital:
FCT - Abuja
Currency:
Naira (NGN - ₦)
Time Zone:
UTC+1
GDP (PPP):
$1.443T (2024) ranked 27th worldwide

Tax Calculator Nigeria | PAYE Calculator 2025

Last Reviewed: 12-August-2024
SEE ALSO:  Ghana PAYE Calculator | Kenya PAYE Calculator | South Africa PAYE Calculator | United States Tax Calculator | Loan Calculator  | New Tax Law Calculator | Our Payroll Services 
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Datamass Nigeria Limited
Payslip for OCTOBER 2025
Felix ADEJIMI
PAY ITEMS ₦ ₦
Basic Salary 50,000.00
Housing Allowance 25,000.00
Transport Allowance 25,000.00
Total Pay 100,000.00
Less:
Pension 8,000.00
PAYE Tax 5,540.00
Total Deductions                   ( 13,540.00 )
Take-Home Pay 86,460.00
                     
Eighty-Six Thousand Four Hundred and Sixty Naira Only [= NGN 86,460.00 ]
Chargeable Income (₦): 56,933.33
Employer Pension (₦): 10,000.00
Effective Tax Rate (%): 5.5400 %
Average Tax Rate (%): 9.7307 %
Marginal Tax Rate (%): 15.00 %

Nigeria-flag Nigeria PAYE Tax Calculator 2025

PAYE tax is tax amount deducted from salaries of employees by employers on behalf of the government. The tax amount deducted is remited to the relevant tax Authority, SIRS or FIRS (SIRS) before or on 10th day of the following month. Tax is charged on all income be it cash or kind. The higher the earnings, the higher the tax amount deducted. Hence it is termed PAYE - Paye As You Earned.

2025 NIGERIA PAYE TAX RATES
S/N MONTHLY BAND (NGN) ANNUAL BAND (NGN) TAX RATE (%)
1 First 25,000 First 300,000 7%
2 Next 25,000 Next 300,000 11%
3 Next 41,666.67 Next 500,000 15%
4 Next 41,666.67 Next 500,000 19%
5 Next 133,333.33 Next 1,600,000 21%
7 Above 266,666.67 Above 3,200,000 24%
NHIS is 5% and 10% of basic salary contributed by employee and employer respectively;
For employer with 10 or more employees.
NHF 2.5% of gross salary contributed by employee. Optional for private sector.
Pension is 8% and 10% of basic salary, housing allowance and transport allowance, contributed by employee and employer respectively.
5% WHT deduction from casual worker's payment.
Read more on Nigeria payroll here Statutory Notes
Employers are to file tax annual returns, not later than 31st of January of every year.
Self-employed are to submit self-assessment tax, not later than 31st of March of every year.

For help with direct assessment for tax, reach out to us via +2349014534968