Nigeria Tax Calculator 2026: PAYE, VAT, WHT and Company Tax

Pick the tax, type the number. PAYE on a salary, VAT on a price, withholding tax on a payment, all under the rules in force from 1 January 2026. Company tax rates are in the table below.

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2026 tax year
Reviewed October 2026
by the ereQa team

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

Take-home₦404,86081%
PAYE₦63,14012.6%
Pension₦32,0006.4%

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

Which tax applies to what

Tax	Who it applies to	2026 rate	Calculator
PAYE (personal income tax)	Employees and anyone with salary income	0% to 25% on annual chargeable income	PAYE calculator
VAT	Businesses above the small-company threshold selling taxable goods or services	7.5% standard; some supplies zero-rated	VAT calculator
Withholding tax	Anyone paying a vendor for services, goods, rent or dividends	2% goods, 5% services and commission, 10% rent and dividends	WHT calculator
Company income tax	Registered companies	0% small companies; 30% otherwise	See the rates table
Development levy	Companies other than small and non-resident companies	4% of assessable profits	Read the guide

Every formula and source is on the how we calculate page, and every filing date on the deadlines calendar.

Questions people ask

Which tax calculator do I need?

Salary: PAYE. Prices and invoices: VAT. Paying a supplier: withholding tax. Company profits: company income tax, which is 0% for small companies and 30% otherwise, plus the 4% development levy. The three calculators above cover the first three; the rates table covers the rest.

What is the personal income tax rate in Nigeria in 2026?

0% on the first ₦800,000 of chargeable income, then 15%, 18%, 21%, 23% and 25% above ₦50 million, under the Nigeria Tax Act 2025 in force from 1 January 2026.

Is the calculator monthly or annual?

Both. Switch the PAYE calculator between a monthly and an annual salary; the result always shows the monthly deduction and the annual figure.

Is there one calculator for all Nigerian taxes?

No single formula covers them because the bases differ: salary for PAYE, sales for VAT, payments for WHT, profit for company tax. This page puts the three you can compute from one number side by side and states the rate for the others.

Are the rates up to date?

Rates were last reviewed 2026-10-11 against the Nigeria Tax Act 2025, the 2024 withholding regulations and NRS notices. The how-we-calculate page lists every source.

Every month, without the spreadsheet

Stop recalculating this every month.

ereQa works VAT, withholding tax and PAYE from the invoices and bills you already record, and keeps the remittance dates in one place.

See ereQa