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Free PAYE Calculator

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PAYE Calculator

Updated for the Nigeria Tax Act 2025 (effective 1 Jan 2026)

Rent relief is the lower of 20% of rent paid or ₦500,000/year.

This is an estimate based on gross salary, rent relief, pension, and NHF only. It does not account for NHIS, life assurance premiums, approved donations, or benefits-in-kind — for exact payroll figures, run it through KalHR.

Monthly PAYE₦38,885
Annual PAYE₦466,620
Net monthly pay₦274,365
Effective tax rate11.1%

That's one employee.

KalHR runs this calculation across your whole team every month — applying PAYE, pension and NHF, generating payslips, and sending them out automatically.

See how payroll works

Deductions before tax

Rent relief₦0
Pension₦336,000
NHF₦105,000
Taxable income₦3,759,000

Tax band breakdown

First ₦800,000 · 0%₦0
Next ₦2,200,000 · 15%₦330,000
Next ₦9,000,000 · 18%₦136,620
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