Nigerian Tax Calculator
Calculate your personal income tax or company income tax accurately under the Nigeria Tax Act 2025. We show you the full band-by-band breakdown — not just the final number.
Personal Income Tax
Nigeria Tax Act 2025 · Effective 1 January 2026
How it works: Enter your gross salary, then any deductions you qualify for. We calculate your chargeable income and apply the correct tax bands.
Enter your gross annual salary before any deductions.
Statutory deductions (optional)
Leave blank to use the statutory minimum: 8% of gross salary.
New under NTA 2025: 20% of annual rent paid is deductible, capped at ₦500,000.
Up to 10% of annual basic salary is exempt from PAYE.
Enter your income to begin
Fill in your gross annual salary on the left and any deductions you qualify for. We'll show you your full tax breakdown instantly.
The rates we use to calculate your tax
Personal Income Tax — NTA 2025 Bands
Effective Jan 2026| Chargeable Income | Rate | Max Tax on Band |
|---|---|---|
| First ₦800,000 | 0% | ₦0 |
| ₦800,001 – ₦3,000,000 | 15% | ₦330,000 |
| ₦3,000,001 – ₦12,000,000 | 18% | ₦1,620,000 |
| ₦12,000,001 – ₦25,000,000 | 21% | ₦2,730,000 |
| ₦25,000,001 – ₦50,000,000 | 23% | ₦5,750,000 |
| Above ₦50,000,000 | 25% | No cap |
Old PITA Bands (pre-2026, for comparison)
Superseded| Chargeable Income (Annual) | Rate | Max Tax on Band |
|---|---|---|
| First ₦300,000 | 7% | ₦21,000 |
| Next ₦300,000 | 11% | ₦33,000 |
| Next ₦500,000 | 15% | ₦75,000 |
| Next ₦500,000 | 19% | ₦95,000 |
| Next ₦1,600,000 | 21% | ₦336,000 |
| Above ₦3,200,000 | 24% | No cap |
Company Income Tax — NTA 2025
Effective Jan 2026| Company Category | Criteria | CIT Rate |
|---|---|---|
| Small Company | Turnover ≤ ₦25m | 0% |
| Medium Company | ₦25m – ₦100m | 15% |
| Large Company | Above ₦100m | 27.5% |
| Additional Levies | ||
|---|---|---|
| TET (Tertiary Education Tax) | 3% of assessable profit | 3% |
| Development Levy — Small | Annual flat fee | ₦50,000 |
| Development Levy — Medium | Annual flat fee | ₦500,000 |
| Development Levy — Large | Annual flat fee | ₦1,000,000 |
Allowable Deductions — Personal Tax
NTA 2025| Deduction | Rate / Amount | Cap |
|---|---|---|
| Zero-rated band | First ₦800k @ 0% | Built into bands |
| Pension (employee) | 8% of gross | No cap |
| NHF Contribution | 2.5% of basic | No cap |
| NHIS | Actual premium | — |
| Life Insurance | Actual premium | — |
| Rent Relief (new) | 20% of annual rent | ₦500,000 |
Disclaimer: This calculator provides estimates for informational and educational purposes only. It is not financial or tax advice. Tax positions depend on your specific circumstances, employer structure, and state of residence. Rates are based on the Nigeria Tax Act 2025 as understood at time of publication. For official assessments or specific guidance, consult a qualified tax professional or your state Internal Revenue Service. Nairaseed does not assume liability for decisions made based on these estimates.