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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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  • Updated for 2026
  • Updated September 2026

The full package before any deduction.

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

% of gross

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

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

BandTaxedRateTax
First ₦800,000₦800,0000%₦0
Next ₦2,200,000₦2,200,00015%₦330,000
Next ₦9,000,000₦2,376,00018%₦427,680

Which tax applies to what

TaxWho it applies to2026 rateCalculator
PAYE (personal income tax)Employees and anyone with salary income0% to 25% on annual chargeable incomePAYE calculator
VATBusinesses above the small-company threshold selling taxable goods or services7.5% standard; some supplies zero-ratedVAT calculator
Withholding taxAnyone paying a vendor for services, goods, rent or dividends2% goods, 5% services and commission, 10% rent and dividendsWHT calculator
Company income taxRegistered companies0% small companies; 30% otherwiseSee the rates table
Development levyCompanies other than small and non-resident companies4% of assessable profitsRead 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 2026-09-03 against the Nigeria Tax Act 2025, the 2024 withholding regulations and NRS notices. The how-we-calculate page lists every source.

Read the rule behind the number

Related tools

TaxPAYE calculatorMonthly PAYE and take-home pay under the Nigeria Tax Act 2025 bands, with rent relief and pension.OpenTaxVAT calculatorAdd or remove 7.5% VAT from any naira amount, with the small-company rule explained.OpenTaxWithholding tax calculatorHow much WHT to deduct from a payment, what to pay the vendor, and when to remit it.Open

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