Guides

How the figures in the calculators are worked out, with examples. Each guide lists the official pages it relies on.

• Nigeria PAYE tax bands 2026: how the new bands work, with an exampleThe six annual income tax bands in force from January 2026, how pension lowers chargeable income, a worked ₦500,000 a month example and the old method for comparison.
• Nigeria 2026: rent relief, pension and NHF, and what replaced the CRARent relief of 20% up to ₦500,000, the 8% pension deduction, NHF and NHIS, and what replaced the Consolidated Relief Allowance in 2026, with a worked example.

The guides are general information only. Rates as at 2 November 2026.