Nigeria PAYE Calculator

🧮 Nigeria PAYE Calculator

Based on the Nigeria Tax Act, 2025 - Updated Rent Relief Provisions

© 2025 Brattle Multiconcepts. All rights reserved.

💰 Income & Deductions

🏠 Rent Relief Calculation

When manual, limited to 20% of gross income or ₦500,000, whichever is lower
Calculated rent relief: ₦0
Typically 8% of gross income
Typically 2.5% of gross income

Quick Fill Options:

📊 Tax Calculation Results

Monthly Take-Home
₦0.00
Monthly Tax
₦0.00
Effective Tax Rate
0.00%
Annual Tax
₦0.00

Income Breakdown

Tax Brackets Applied

📋 Current Tax Brackets & Deductions

Income Range Tax Rate
First ₦800,000 0%
Next ₦2,200,000 (₦800,001 - ₦3,000,000) 15%
Next ₦9,000,000 (₦3,000,001 - ₦12,000,000) 18%
Next ₦13,000,000 (₦12,000,001 - ₦25,000,000) 21%
Next ₦25,000,000 (₦25,000,001 - ₦50,000,000) 23%
Above ₦50,000,000 25%

Important Notes (Updated for 2025):

  • Rent Relief Update: Now calculated as 20% of gross income or ₦500,000, whichever is lower (increased from previous ₦200,000 cap)
  • This calculator is based on the Nigeria Tax Act, 2025 and reflects the current implemented tax structure
  • Pension contributions are typically 8% of gross income (employee + employer combined)
  • NHF contributions are typically 2.5% of gross income for employees earning above ₦3,000 monthly
  • Rent relief requires proper documentation including lease agreement and payment receipts
  • Consult a tax professional for accurate tax planning and compliance

© 2025 Brattle Multiconcepts. All rights reserved.

For professional tax advice and consultation, please contact a qualified tax professional.

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