Nigeria Tax Calculator - Updated 2025 Tax Law
Effective January 1, 2026
Calculate income tax, pension, and other statutory deductions in Nigeria with HRPayHub’s free tax calculator. Updated to reflect the 2025 tax reforms effective Jan 1, 2026, this tool helps employers, HR teams, accountants and employees ensure payroll accuracy and compliance.
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All four amounts must equal the Annual Gross Salary. If three fields are filled, the fourth auto-calculates to balance.
Edit to change value
Restore to default
All four amounts must equal the Annual Gross Salary. If three fields are filled, the fourth auto-calculates to balance.
Edit to change value
Restore to default
All four amounts must equal the Annual Gross Salary. If three fields are filled, the fourth auto-calculates to balance.
Edit to change value
Restore to default
All four amounts must equal the Annual Gross Salary. If three fields are filled, the fourth auto-calculates to balance.
Input only if there is proof, default to 0
8% of (Basic + Housing + Transport)
1% of (Basic + Housing + Transport)
2.5% of (Basic + Housing + Transport)
Add any other required deductions
Auto-populate with the lower of ₦500,000 or 20% of annual rent paid.
Life + TDI + PDI + Employer Pension + Employee Pension + NSITF + NHF + Other Statutory Deductions
Annual Net Salary (ANS)
Gross Salary – Statutory Deductions
Annual Taxable Income (ATI)
ANS – RRA
If no proof of rent, RRA = ₦0
Annual Taxable Income (ATI)
| Tax Bracket | Rate | Taxable Amount | Tax Amount |
|---|---|---|---|
| Up to 800,000 | 0% | __ | __ |
| 800,001 – 3,000,000 | 15% | __ | __ |
| 3,000,001 – 12,000,000 | 18% | __ | __ |
| 12,000,001 – 25,000,000 | 21% | __ | __ |
| 25,000,001 – 50,000,000 | 23% | __ | __ |
| Above 50,000,000 | 25% | __ | __ |
| Total | __ | __ | __ |
Annual Tax
Sum of applicable tax bracket outputs
Annual Net Salary After Tax
Annual Net Salary – Annual Tax
Monthly Net Salary After Tax
Annual Net Salary After Tax / 12
Monthly Net Salary
ANS / 12
Monthly Tax
Annual Tax / 12
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