Nigeria take-home pay calculator, 2026

What comes off the monthly pay

Your employer deducts your pension contribution (and NHF or NHIS if they apply to you), then withholds income tax (PAYE) on what is left. The big number above is the pay that reaches the bank account. See the PAYE bands guide and the deductions guide.

Pension, NHF and NHIS

The employee pays 8% of monthly emoluments for pension, 2.5% of basic salary for NHF and 5% of basic salary for NHIS (this last rate is not confirmed on an official page). All three are deducted before tax. NHF and NHIS are off unless you tick them.

Rent relief

20% of the annual rent you pay, up to ₦500,000 a year, is deducted from income before tax. Leave the field blank if you pay no rent.

PAYE on the 2026 bands

Chargeable income for the year is gross pay less the deductions above. The first ₦800,000 is tax-free, then 15%, 18%, 21%, 23%, 25% on the bands that follow. The Consolidated Relief Allowance no longer exists. Monthly PAYE is the annual tax divided by 12.

Before 2026

The result also shows what the same pay would have had under the old method (a Consolidated Relief Allowance, then bands from 7% to 24%), for comparison only.

Not included

Overtime, allowances, bonuses, benefits in kind, life insurance, home loan interest, other income and your employer's own method. Results can differ from your payslip.

Examples: net pay table for every monthly salary.