Nigeria PAYE Tax Calculator 2026 (Personal Income Tax Act PITA)
Calculate your personal income tax in Nigeria under the Personal Income Tax Act (PITA). Features Consolidated Relief Allowance (CRA), statutory tax brackets (7% to 24%), pension exemption, and Lagos LIRS/State IRS liabilities in Naira (NGN).
Nigeria · Nigeria Tax Calculator
Methodology
Under the Personal Income Tax Act (PITA as amended), employment income is taxed on a graduated scale from 7% to 24% after statutory reliefs. Key relief includes Consolidated Relief Allowance (CRA): higher of 200,000 NGN or 1% of gross income, plus 20% of gross income. Mandatory pension (8%) and NHF (2.5%) contributions are 100% tax-exempt deductions.
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User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
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Formula basis
The formula is shown openly and no country rate is inserted automatically.
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Your estimate
AfricalHub is an independent private platform not affiliated with any government agency. Calculations are for educational planning only. Verify official filings with the relevant revenue authority or a qualified professional.
2026 Nigerian Income Tax (PAYE) Brackets & Rates (PITA)
| Annual Taxable Income Band (NGN) | Tax Rate (%) | Tax on Band (NGN) |
|---|---|---|
| First 300,000 NGN | 7% | 21,000 NGN |
| Next 300,000 NGN (300,001 – 600,000) | 11% | 33,000 NGN |
| Next 500,000 NGN (600,001 – 1,100,000) | 15% | 75,000 NGN |
| Next 500,000 NGN (1,100,001 – 1,600,000) | 19% | 95,000 NGN |
| Next 1,600,000 NGN (1,600,001 – 3,200,000) | 21% | 336,000 NGN |
| Above 3,200,000 NGN | 24% | 24% of excess over 3,200,000 NGN |
Consolidated Relief Allowance (CRA) & Pension Deductions
• National Housing Fund (NHF): 2.5% contribution of basic wage is tax-deductible.
• CRA: Max(200,000 NGN, 1% Gross) + 20% Gross income reduces taxable income before brackets are applied.
Sources
User-provided inputs
This calculator uses only the values you enter. It does not automatically apply tax law, statutory deductions, lender fees, or live exchange rates.
Frequently asked questions
How is PAYE tax calculated in Nigeria under PITA?
PAYE tax is calculated by deducting statutory tax-exempt contributions (8% pension, 2.5% NHF) and the Consolidated Relief Allowance (CRA) from your gross income. The remaining taxable income is taxed across progressive brackets from 7% up to 24%.
What is Consolidated Relief Allowance (CRA) in Nigeria?
CRA is a statutory tax relief granted to every taxpayer in Nigeria. It equals the higher of 200,000 NGN or 1% of gross income, plus 20% of gross income.
What are the official PITA individual income tax brackets?
Annual taxable income brackets are: First 300,000 NGN at 7%, Next 300,000 NGN at 11%, Next 500,000 NGN at 15%, Next 500,000 NGN at 19%, Next 1,600,000 NGN at 21%, and any amount above 3,200,000 NGN at 24%.
What is the minimum tax rule under Nigerian tax law?
Under PITA Section 37, where taxable income produces a tax lower than 1% of gross income (or zero), a minimum tax of 1% of gross income is payable, unless the worker earns national minimum wage or less.
When is the deadline for filing and remitting PAYE to State IRS (LIRS, etc.)?
Employers must remit PAYE deductions to the relevant State Internal Revenue Service (such as LIRS in Lagos) on or before the 10th day of the following calendar month.