About Nigeria PAYE & Salary Tax Calculator (Lagos & All 36 States)
Accurate Nigerian payroll tax calculator compliant with the Personal Income Tax Act (PITA) and Pension Reform Act. Calculates statutory 8% pension contributions, Consolidated Relief Allowance (higher of ₦200,000 or 1% gross + 20% gross), optional National Housing Fund (NHF 2.5%), and 6 progressive PAYE tax brackets (7% to 24%) across Lagos (LIRS) and all 36 Nigerian states. 100% private.
Key Capabilities & Features
- Personal Income Tax Act (PITA) Sixth Schedule graduated tax brackets (7% to 24%)
- Statutory 8% employee pension deduction under Pension Reform Act 2014
- Consolidated Relief Allowance (CRA: Max(₦200k, 1% Gross) + 20% Gross) calculation
- Optional National Housing Fund (NHF 2.5%) and NHIS health insurance toggles
- 1% Minimum tax rule verification for lower taxable bands
- Monthly and annual take-home pay itemization with clean copyable summaries
How to Use Nigeria PAYE & Salary Tax Calculator (Lagos & All 36 States)
Enter Monthly Gross Emoluments
Input your monthly basic, housing, and transport earnings in Nigerian Naira (₦).
Configure Deductions
Verify 8% statutory pension and enable NHF or health insurance if enrolled.
Examine Consolidated Relief (CRA)
Inspect your statutory tax-free relief allowance calculated automatically.
Check Net Monthly Pay
View exact take-home pay transferred to your Nigerian bank account.
Privacy & In-Browser Execution Guarantee
100% Client-Side. Emoluments and tax deductions stay on your local browser.
Frequently Asked Questions
How is Consolidated Relief Allowance (CRA) calculated in Nigeria?
Under PITA, Consolidated Relief Allowance is calculated as: Higher of ₦200,000 or 1% of Gross Emolument PLUS 20% of Gross Emolument. This total relief is completely tax-free.
What are the graduated PAYE tax rates in Nigeria?
Taxable income is taxed progressively: First ₦300,000 @ 7%, Next ₦300,000 @ 11%, Next ₦500,000 @ 15%, Next ₦500,000 @ 19%, Next ₦1,600,000 @ 21%, and any amount above ₦3,200,000 @ 24%.