Net pay for every monthly salary 2026: ₦100,000 to ₦5,000,000
Net pay for each monthly salary from ₦100,000 to ₦5,000,000: steps of ₦25,000 up to ₦500,000, then larger steps. Click a salary to see the breakdown, the sentences that depend on the tax band, and what rent relief and the old method would change.
PAYE is the annual tax on the 2026 bands divided by 12, on a salary that is the same every month, after the 8% employee pension. No rent relief, NHF or NHIS is assumed. Overtime, allowances and bonuses are not included. Assumes 12 equal monthly payments.
| Monthly salary | Pension | Chargeable income a year | PAYE | Net pay |
|---|---|---|---|---|
| ₦100,000 | ₦8,000.00 | ₦1,104,000.00 | ₦3,800.00 | ₦88,200.00 |
| ₦125,000 | ₦10,000.00 | ₦1,380,000.00 | ₦7,250.00 | ₦107,750.00 |
| ₦150,000 | ₦12,000.00 | ₦1,656,000.00 | ₦10,700.00 | ₦127,300.00 |
| ₦175,000 | ₦14,000.00 | ₦1,932,000.00 | ₦14,150.00 | ₦146,850.00 |
| ₦200,000 | ₦16,000.00 | ₦2,208,000.00 | ₦17,600.00 | ₦166,400.00 |
| ₦225,000 | ₦18,000.00 | ₦2,484,000.00 | ₦21,050.00 | ₦185,950.00 |
| ₦250,000 | ₦20,000.00 | ₦2,760,000.00 | ₦24,500.00 | ₦205,500.00 |
| ₦275,000 | ₦22,000.00 | ₦3,036,000.00 | ₦28,040.00 | ₦224,960.00 |
| ₦300,000 | ₦24,000.00 | ₦3,312,000.00 | ₦32,180.00 | ₦243,820.00 |
| ₦325,000 | ₦26,000.00 | ₦3,588,000.00 | ₦36,320.00 | ₦262,680.00 |
| ₦350,000 | ₦28,000.00 | ₦3,864,000.00 | ₦40,460.00 | ₦281,540.00 |
| ₦375,000 | ₦30,000.00 | ₦4,140,000.00 | ₦44,600.00 | ₦300,400.00 |
| ₦400,000 | ₦32,000.00 | ₦4,416,000.00 | ₦48,740.00 | ₦319,260.00 |
| ₦425,000 | ₦34,000.00 | ₦4,692,000.00 | ₦52,880.00 | ₦338,120.00 |
| ₦450,000 | ₦36,000.00 | ₦4,968,000.00 | ₦57,020.00 | ₦356,980.00 |
| ₦475,000 | ₦38,000.00 | ₦5,244,000.00 | ₦61,160.00 | ₦375,840.00 |
| ₦500,000 | ₦40,000.00 | ₦5,520,000.00 | ₦65,300.00 | ₦394,700.00 |
| ₦600,000 | ₦48,000.00 | ₦6,624,000.00 | ₦81,860.00 | ₦470,140.00 |
| ₦700,000 | ₦56,000.00 | ₦7,728,000.00 | ₦98,420.00 | ₦545,580.00 |
| ₦800,000 | ₦64,000.00 | ₦8,832,000.00 | ₦114,980.00 | ₦621,020.00 |
| ₦900,000 | ₦72,000.00 | ₦9,936,000.00 | ₦131,540.00 | ₦696,460.00 |
| ₦1,000,000 | ₦80,000.00 | ₦11,040,000.00 | ₦148,100.00 | ₦771,900.00 |
| ₦1,250,000 | ₦100,000.00 | ₦13,800,000.00 | ₦194,000.00 | ₦956,000.00 |
| ₦1,500,000 | ₦120,000.00 | ₦16,560,000.00 | ₦242,300.00 | ₦1,137,700.00 |
| ₦1,750,000 | ₦140,000.00 | ₦19,320,000.00 | ₦290,600.00 | ₦1,319,400.00 |
| ₦2,000,000 | ₦160,000.00 | ₦22,080,000.00 | ₦338,900.00 | ₦1,501,100.00 |
| ₦2,500,000 | ₦200,000.00 | ₦27,600,000.00 | ₦439,833.33 | ₦1,860,166.67 |
| ₦3,000,000 | ₦240,000.00 | ₦33,120,000.00 | ₦545,633.33 | ₦2,214,366.67 |
| ₦3,500,000 | ₦280,000.00 | ₦38,640,000.00 | ₦651,433.33 | ₦2,568,566.67 |
| ₦4,000,000 | ₦320,000.00 | ₦44,160,000.00 | ₦757,233.33 | ₦2,922,766.67 |
| ₦4,500,000 | ₦360,000.00 | ₦49,680,000.00 | ₦863,033.33 | ₦3,276,966.67 |
| ₦5,000,000 | ₦400,000.00 | ₦55,200,000.00 | ₦977,500.00 | ₦3,622,500.00 |
PAYE tax bands 2026 explained · Rent relief, pension and NHF
Sources
- Nigeria Revenue Service (formerly FIRS) · PwC Nigeria: summary of the Nigeria Tax Act 2025
- Legal500: personal income tax under the Nigeria Tax Act 2025 · Payroll guide: Nigeria PAYE 2026
- Every rate used, with its source and check date: Sources and rates
This page shows figures calculated from the Nigeria Tax Act 2025 as described on the pages listed on the Sources page. It is general information only. Your payslip and your personal situation may differ. Rates as at 2 November 2026.