Who collects personal income tax in Delta State?

Delta State Internal Revenue Service (DSIRS). Personal income tax and PAYE are state taxes under federal law: the rates are set by the Nigeria Tax Act 2025, the collection is by DSIRS.

What are the PAYE rates in Delta?

The same as every state: 0% on the first ₦800,000 of annual chargeable income, then 15%, 18%, 21%, 23% and 25% above ₦50 million, with rent relief and pension deducted first and no tax at or below the ₦70,000 monthly minimum wage.

When is PAYE due to DSIRS?

Employers remit by the 10th of the month following the salary month and file the annual return by 31 January. Individuals file their annual return of income by 31 March.

Which state do I pay PAYE to if my company is elsewhere?

The state where the employee lives. A company registered in another state with staff resident in Delta remits their PAYE to DSIRS.

How do I get a DSIRS taxpayer ID?

A DSIRS taxpayer ID linked to your TIN. Register on the DSIRS online portal with your TIN, NIN and address, or at a DSIRS office.

Delta State Internal Revenue Service (DSIRS)

Delta State tax: PAYE and personal income tax in 2026

The rates are federal law and the same everywhere; the office, the portal and the enforcement are Delta's. This page has the DSIRS details, the deadlines, and the calculator.

Updated September 2026

PAYE calculator for Delta employees

Monthly gross salary

The full package before any deduction.

Annual rent you pay

Rent relief is 20% of this, capped at ₦500,000. Enter 0 if you pay no rent.

Basic + housing + transport

% of gross

Pension is charged on these three, not on total pay. Most packages sit near 80%.

I contribute to a pension8% employee contribution, deducted before tax.

Monthly take-home pay

₦404,860

₦63,140 PAYE and ₦32,000 pension deducted · 12.6% effective rate · ₦4,858,320 a year

Gross annual income: ₦6,000,000
Less pension (8%): (₦384,000)
Less rent relief: (₦240,000)
Chargeable income: ₦5,376,000
Annual PAYE: ₦757,680
Monthly PAYE: ₦63,140

How the bands apply

Band	Taxed	Rate	Tax
First ₦800,000	₦800,000	0%	₦0
Next ₦2,200,000	₦2,200,000	15%	₦330,000
Next ₦9,000,000	₦2,376,000	18%	₦427,680

What to know in Delta

Warri and Asaba employers remit PAYE to DSIRS; contractors to oil companies should expect withholding at 5% on services.

Covers employers and residents in Asaba, Warri, Sapele and the rest of the state. Portal names are as published by DSIRS; check the current address before paying.

Questions people ask

Who collects personal income tax in Delta State?: Delta State Internal Revenue Service (DSIRS). Personal income tax and PAYE are state taxes under federal law: the rates are set by the Nigeria Tax Act 2025, the collection is by DSIRS.
What are the PAYE rates in Delta?: The same as every state: 0% on the first ₦800,000 of annual chargeable income, then 15%, 18%, 21%, 23% and 25% above ₦50 million, with rent relief and pension deducted first and no tax at or below the ₦70,000 monthly minimum wage.
When is PAYE due to DSIRS?: Employers remit by the 10th of the month following the salary month and file the annual return by 31 January. Individuals file their annual return of income by 31 March.
Which state do I pay PAYE to if my company is elsewhere?: The state where the employee lives. A company registered in another state with staff resident in Delta remits their PAYE to DSIRS.
How do I get a DSIRS taxpayer ID?: A DSIRS taxpayer ID linked to your TIN. Register on the DSIRS online portal with your TIN, NIN and address, or at a DSIRS office.

Other states

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