Nigeria PAYE & take-home pay calculator 2027

Your net salary after PAYE, pension, NHF and rent relief under the Nigeria Tax Act 2025.

Take-home per month
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Take-home by salary

₦100,000/month₦88,200 take-home₦150,000/month₦127,300 take-home₦200,000/month₦166,400 take-home₦250,000/month₦205,500 take-home₦300,000/month₦243,820 take-home₦400,000/month₦319,260 take-home₦500,000/month₦394,700 take-home₦750,000/month₦583,300 take-home₦1,000,000/month₦771,900 take-home₦2,000,000/month₦1,501,100 take-home

Questions

What are the PAYE tax bands in Nigeria for 2027?

Under the Nigeria Tax Act 2025 (in force since January 1, 2026): the first ₦800,000 of taxable income is taxed at 0%, the next ₦2.2 million at 15%, the next ₦9 million at 18%, the next ₦13 million at 21%, the next ₦25 million at 23% and everything above ₦50 million at 25%. No change has been announced for 2027.

What happened to the Consolidated Relief Allowance (CRA)?

The CRA was abolished by the Nigeria Tax Act 2025 and replaced by rent relief: 20% of the annual rent you pay, up to ₦500,000.

Is pension deducted before tax?

Yes. The employee's 8% pension contribution (on basic, housing and transport) is deductible, as are NHF (2.5% of basic) and health insurance contributions.

Do minimum wage earners pay tax?

Employees earning the national minimum wage (₦70,000 a month, ₦840,000 a year) or less are exempt from PAYE.

Sources

Updated 2026-11-11. Estimates for planning only, not tax advice.