Net pay on a ₦225,000 monthly salary in Nigeria (2026)
On ₦225,000 a month an employee in Nigeria takes home ₦185,950 after pension and PAYE. Pension is ₦18,000.00 and PAYE is ₦21,050.00, which leaves ₦185,950.00 a month.
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.
The employee pension contribution is 8% of ₦225,000, which is ₦18,000.00 a month or ₦216,000.00 a year. It comes off before tax, so it lowers chargeable income from ₦2,700,000 to ₦2,484,000.00 a year.
Work out your own net payWhere the ₦225,000 goes
| Per month unless stated | Amount |
|---|---|
| Gross monthly salary | ₦225,000.00 |
| Pension (employee 8%) | -₦18,000.00 |
| Chargeable income for the year | ₦2,484,000.00 |
| Tax for the year | ₦252,600.00 |
| PAYE (tax for the year / 12) | -₦21,050.00 |
| Net pay for the month | ₦185,950.00 |
| Net pay for 12 months | ₦2,231,400.00 |
Assumes 12 equal monthly payments, the whole salary treated as pensionable emoluments, no rent relief, NHF or NHIS, and a full year with one employer. The employer pays its own pension share on top, which is not taken from your pay and is not in the table.
How the tax works out
Chargeable income of ₦2,484,000.00 a year falls in the band that starts at ₦800,000. The fixed tax of ₦0.00 plus 15% of the ₦1,684,000.00 above the start gives ₦252,600.00 for the year, which is ₦21,050.00 a month. The next band, at 18%, starts at ₦3,000,000 of chargeable income, which is ₦516,000.00 a year higher, or about ₦46,740 more in monthly pay.
Rent relief is 20% of annual rent up to ₦500,000. With rent of ₦2,500,000 a year or more, the full relief would lower PAYE by ₦6,250.00 a month, to ₦14,800.00, because it is taken off income taxed at 15%.
Until 2025 the same pay would have had about ₦21,186.67 a month of PAYE under the Consolidated Relief Allowance method, which is ₦136.67 a month more than the 2026 bands give.
Compare with nearby salaries
| Monthly salary | Pension | PAYE | Net pay | Difference a month |
|---|---|---|---|---|
| ₦200,000 | ₦16,000.00 | ₦17,600.00 | ₦166,400.00 | -₦19,550.00 |
| ₦225,000 (this page) | ₦18,000.00 | ₦21,050.00 | ₦185,950.00 | - |
| ₦250,000 | ₦20,000.00 | ₦24,500.00 | ₦205,500.00 | +₦19,550.00 |
A rise of ₦25,000 a month adds ₦19,550.00 to net pay, so 78 kobo of each extra naira are kept.
Common questions
How much is ₦225,000 a month after tax in Nigeria?
After the 8% employee pension of ₦18,000.00 and PAYE of ₦21,050.00, net pay is ₦185,950.00 a month, assuming no rent relief, NHF or NHIS.
Is PAYE taken on ₦225,000 a month?
Yes. Chargeable income of ₦2,484,000.00 a year is in the 15% band, tax for the year is ₦252,600.00 and PAYE is ₦21,050.00 a month.
Does rent relief lower the tax?
Yes, if you pay rent. The relief is 20% of annual rent up to ₦500,000. The calculator has a field for it.
Other salaries
Net pay for every monthly salary, ₦100,000 to ₦5,000,000 · Take-home pay calculator · PAYE tax bands explained
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.