Nigeria tax guide
Planning reference for Nigeria using NGN salary values.
This is not an official government calculation. Confirm final details with Nigeria Tax Authority or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Resident employee under the Nigeria Tax Act effective 1 January 2026. The mandatory 8% employee pension contribution is deducted before tax. Rent relief, optional NHF, life insurance, mortgage interest and other evidence-based deductions are excluded.
Reference details
| Currency | NGN |
|---|---|
| National tax label | PAYE |
| Personal allowance | Not modeled |
| Employee contributions | Mandatory employee pension contribution of 8% of monthly emolument. Private-sector NHF is voluntary and excluded. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 800,000 NGN |
| 2 | 15.0% | Up to 3,000,000 NGN |
| 3 | 18.0% | Up to 12,000,000 NGN |
| 4 | 21.0% | Up to 25,000,000 NGN |
| 5 | 23.0% | Up to 50,000,000 NGN |
| 6 | 25.0% | Top bracket and above |
Official source
Nigeria Tax Authority: https://www.firs.gov.ng/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.