Nigeria Tax Act 2025 • Effective 1 Jan 2026

Calculate Your 2026 Personal Income Tax

₦
20% capped at ₦500,000
₦
Rent relief = min(20% of rent, ₦500,000) — deducted from gross income

Allowable Deductions (2026 Tax Act §31)

₦
₦
₦
₦
₦
₦
All deductions reduce your chargeable income before 2026 PAYE bands are applied
YOUR 2026 TAKE-HOME
₦0
₦0 per month
Total PAYE Tax
₦0
₦0 / month
Effective Rate
0%
of gross income
Gross Income
₦0
Total Reliefs & Deductions
- ₦0
Chargeable (Taxable) Income
₦0
Tax by PAYE Band (2026)
Estimates only • Consult your tax adviser or FIRS • Based on Nigeria Tax Act 2025

2026 Personal Income Tax Bands (Annual Chargeable Income) Progressive • 0–25%

Income Band Rate Tax on this band
First ₦800,000 is completely tax-free. Higher earners face higher marginal rates up to 25%. Rent relief and statutory deductions further reduce your taxable income.

This calculator implements the official 2026 rules under the Nigeria Tax Act 2025 (effective 1 January 2026).

Not financial or tax advice. Results are estimates only. Always keep receipts for pension, NHF, rent, NHIS, life insurance and home-loan interest. For official filing, consult a tax professional or visit FIRS.gov.ng.

©2026 InfoHubfacts. All rights reserved • Recalculate