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Nigeria (NGN) Free Decision Tool

Nigeria Salary & Take-Home Pay Calculator

Calculate your net monthly and annual take-home salary after PAYE tax, 8% statutory pension, and optional NHF deductions.

Salary & Deduction Details

₦
₦
Net Take-Home Pay (Monthly)
₦281,913.33
Annual take-home: ₦3,382,960.00
Effective Tax Rate
11.45%
of gross salary
Take-Home (80.55%) Total Deductions (19.45%)

Monthly & Annual Salary Breakdown PITA / CRA 2026 Compliant

Gross Salary
₦350,000.00
₦4,200,000.00/yr
PAYE Income Tax
Minimum 1% tax applied
- ₦40,086.67
₦481,040.00/yr
Pension Contribution (8%)
- ₦28,000.00
₦336,000.00/yr
National Housing Fund (2.5%)
- ₦0.00
₦0.00/yr
Other Deductions
- ₦0.00
Total Monthly Deductions - ₦68,086.67
Net Take-Home Pay ₦281,913.33

How Nigerian Salary & PAYE Tax is Calculated

In Nigeria, personal income tax is calculated on a graduated scale under the Personal Income Tax Act (PITA) as amended by subsequent Finance Acts. Tax is deducted directly at source by employers through the Pay-As-You-Earn (PAYE) system.

1. Consolidated Relief Allowance (CRA)

Every employee receives statutory tax relief calculated as the higher of ₦200,000 or 1% of gross income, plus 20% of gross income.

2. Statutory Deductions

Employee pension contributions (8% under the Pension Reform Act) and National Housing Fund (2.5% if applicable) are deducted before calculating taxable income.

PITA Statutory Graduated Tax Tiers
First ₦300,000: 7%
Next ₦300,000: 11%
Next ₦500,000: 15%
Next ₦500,000: 19%
Next ₦1,600,000: 21%
Above ₦3,200,000: 24%

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Salary Increase & Increment Calculator

Calculate the actual net take-home difference from a salary increase, promotion raise, or fixed wage adjustment.

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Educational & Decision Support Disclaimer: This Nigeria Salary & Take-Home Pay Calculator is provided for informational and decision support purposes only. While calculated in accordance with official Nigeria regulatory rules, tax codes (such as PITA/FIRS), and benchmark market statistics, actual personal or commercial liabilities may vary based on individual contracts and bank charges.