Personal income tax
Annual chargeable income bands are: first ₦800,000 at 0%; next ₦2.2m at 15%; next ₦9m at 18%; next ₦13m at 21%; next ₦25m at 23%; above ₦50m at 25%.
Filing & deadlines
Eligible deductions are applied before those bands. Rent relief is 20% of annual rent paid, capped at ₦500,000; it is not a flat ₦500,000 deduction for everyone.
Business and scope
The JRB calculator provides estimates. Confirm the relevant administering tax authority and business regime separately; a PAYE result is not a filed return.
Salary and take-home pay calculator
2026 calendar year. Full-year adult resident employee, one employer, fixed monthly cash salary plus one cash bonus. Supports standard 8% employee / 10% employer CPS and the two FSSHIP salary bases shown below. Select the scheme that actually applies; state schemes, higher pension rates, benefits in kind and other income are outside scope.
Annual estimate · 2026
- Annual gross earnings
- NGN 6,000,000.00
- Employee NHF + FSSHIP
- NGN 180,000.00
- Employee pension saving
- NGN 432,000.00
- Annual income tax
- NGN 716,640.00
- Annual income after tax and payroll deductions
- NGN 4,671,360.00
- Average per calendar month (annual net ÷ 12)
- NGN 389,280.00
- Employer CPS + FSSHIP only
- NGN 900,000.00
Calculation details
- Allowed rent relief
- NGN 240,000.00
- Employee NHF contribution
- NGN 0.00
- Employee FSSHIP contribution
- NGN 180,000.00
- Tax deductions applied
- NGN 852,000.00
- Taxable income after allowances
- NGN 5,148,000.00
| Month | Annual gross earnings | Employee NHF + FSSHIP | Employee pension saving | Employee NHF contribution | Employee FSSHIP contribution | Employer CPS + FSSHIP only |
|---|---|---|---|---|---|---|
| 2026-01 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-02 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-03 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-04 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-05 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-06 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-07 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-08 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-09 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-10 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-11 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
| 2026-12 | NGN 500,000.00 | NGN 15,000.00 | NGN 36,000.00 | NGN 0.00 | NGN 15,000.00 | NGN 75,000.00 |
Annual tax estimate before prepaid-tax credits; monthly net is an annual average. NHF is mandatory for public-sector employees earning at least the minimum wage and optional for private-sector employees; the calculation uses monthly gross income. FSSHIP uses regular salary, excluding the separate bonus. Reliefs require evidence and actual remittance. Rent, mortgage interest and prior-year insurance premiums reduce taxable income but are not subtracted again from take-home pay. Employer figures include only CPS and FSSHIP, not total employment costs.
Official basis and tool instructions
Official JRB PAYE calculator
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS) — Reference 1https://mytax.jrb.gov.ng/
- Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS) — Reference 2https://irs.kg.gov.ng/JRB_2026_PIT_Guidelines_Final.pdf
- Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS) — Reference 3https://www.jrb.gov.ng/tax-calculator
- Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS) — Reference 4https://www.jrb.gov.ng/policies-reforms
Official sources
Sources checked 28 Oct 2026 · 2026
- Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS) — Reference 1https://irs.kg.gov.ng/JRB_2026_PIT_Guidelines_Final.pdf
- Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS) — Reference 2https://www.jrb.gov.ng/tax-calculator
- Joint Revenue Board (JRB) / Nigeria Revenue Service (NRS) — Reference 3https://www.jrb.gov.ng/policies-reforms