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Nigeria PAYE Income Tax Calculator

Calculate Nigeria Pay-As-You-Earn (PAYE) income tax, pension (PFA), and NHF deductions based on 2024 tax bands.

Calculation Inputs

Calculation Results

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Enter inputs on the left and click Calculate to view results.

Formula & Methodology

Taxable = Gross − Pension − CRA; PAYE via 2024 bands: 7%(300k), 11%(300k), 15%(500k), 19%(500k), 21%(1.6M), 24%(above)

Nigeria PAYE uses progressive tax bands. CRA (Consolidated Relief Allowance) = 20% of gross + ₦200,000.

Frequently Asked Questions

How is Nigeria PAYE calculated?

Deduct pension (8%) and CRA (20% + ₦200,000) from gross. Apply progressive rates to taxable income. Minimum tax = 1% of gross income.