🧮 Nigeria PAYE Calculator

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

© 2025 Brattle Multiconcepts. All rights reserved.

💰 Income & Deductions

💵 Salary Breakdown (Optional - for detailed calculation)

Calculated Gross Income: ₦0.00
Auto-calculated from salary breakdown above, or click to edit manually

🏠 Annual Rent Paid

Enter the total amount you paid for rent in a year
📊 Rent Relief Calculation:
Your eligible rent relief = 20% of annual rent paid or ₦500,000 (whichever is lower)
Calculated rent relief: ₦0.00
Employee contribution: 8% of selected basis
Typically 2.5% of gross income

📊 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 Calculation: Eligible taxpayers can deduct the lower of 20% of their total annual rent paid or a maximum of ₦500,000 from their gross income
  • Documentation Required: Valid lease agreement and proof of rent payment (receipts, bank statements) must be provided to claim rent relief
  • This calculator is based on the Nigeria Tax Act, 2025 and reflects the current implemented tax structure
  • In accordance with the Pension Reform Act, 2014, pension contributions shall be calculated at a minimum of 8% of the employee’s gross emoluments, payable by the employee. For this purpose, gross emoluments shall not be less than the aggregate of Basic Salary, Housing Allowance, and Transport Allowance (BHT)
  • NHF contributions are typically 2.5% of gross income for employees earning above ₦3,000 monthly
  • Consult a tax professional for accurate tax planning and compliance

📞 Get in Touch with Brattle Multiconcepts

📞 Phone / WhatsApp

+234 703 907 1675

+234 906 044 6927

📧 Email

brattlemulticoncepts@gmail.com

📍 Office Address

Alimosho, Lagos, Nigeria

© 2025 Brattle Multiconcepts. All rights reserved.

For professional tax advice and consultation, please contact us using any of the channels above.