Nigeria payroll calculator
Estimate PAYE under the new NTA 2025 bands, Pension, NHF, and take-home pay in seconds. Built for HR and finance leads sizing offers, budgets, or salary reviews.
NTA 2025 bandsRent ReliefPension 8%Optional NHF
Your inputs
Tell us about the pay
Pay frequency
₦
Default split: 40% basic, 30% housing, 20% transport, 10% other.
₦
NTA 2025 replaced CRA with Rent Relief: lesser of 20% of rent paid, or ₦500,000/yr.
Advanced: rates & salary splitusing statutory defaults
Deductible rates
Salary structure
Total: 100.0%
Estimated take-home
₦359,932per month
₦4,319,184 per year
NTA 2025 compliant (effective 1 Jan 2026)
Annual breakdown
How we got there
- Gross pay
- ₦5,400,000
- Pension (8%, pre-tax)
- − ₦388,800
- Chargeable income
- ₦5,011,200
- PAYE (NTA 2025 bands)
- − ₦692,016
- Net annual pay
- ₦4,319,184
See PAYE per band
₦1 – ₦800,000 0%₦800,000 × 0% = ₦0
₦800,001 – ₦3,000,000 15%₦2,200,000 × 15% = ₦330,000
₦3,000,001 – ₦12,000,000 18%₦2,011,200 × 18% = ₦362,016
Estimator only. Statutory edge cases (multiple employers, partial-year hires, specific exemptions) and rounding are simplified here. AdaptivHR's payroll engine handles them at audit grade.
What this calculator does
- · Applies the NTA 2025 PAYE bands (effective 1 January 2026)
- · Deducts Pension at 8% of pensionable pay (Basic + Housing + Transport), pre-tax
- · Applies Rent Relief (lesser of 20% of rent paid or ₦500,000) when you enter annual rent
- · Optionally deducts NHF at 2.5% of basic salary, post-tax
What it doesn't do
- · Account for multiple-employer income
- · Pro-rate for partial-year hires or mid-year salary changes
- · Handle bonus, commission, or one-off taxable payments separately
- · Replace your audit-grade payroll run inside AdaptivHR