Nigeria Tax Calculator · Built on the Nigeria Tax Act 2025 · Live for 2026
Tax? No wahala.
Know exactly what PAYE, freelance or small-business tax you owe under the new law — in seconds, free, no sign-up. Your figures never leave this device.
Quick estimate before pension & reliefs — the full calculator below does the complete job.
- 🔒 100% private — runs on your device
- 🆓 Free forever, no sign-up
- ⚡ Lighter than one WhatsApp photo
- 📲 Works offline once loaded
The Nigeria Tax Act 2025 · Effective January 2026
Six bands. One salary. Watch what happens.
Your income climbs through six tax bands — each band only taxes the money inside it. Scroll slowly and watch a salary grow from ₦0 to ₦100M.
Annual income
₦0
Every journey starts at zero.
That's the whole trick: nobody pays 25% on everything. You only pay each rate on the slice inside that band. Now let's do your numbers.
Calculate my own tax ↓The Calculator · All figures stay on your device
Oya, your own numbers.
Pick who you are. Enter what you earn. Get a receipt you can trust.
Deductions & reliefs (they reduce your tax)
Compare mode — "what if my salary changes?"
Salary and hustle income are added together, then taxed through the same six bands.
💵 Earning in foreign currency? Convert it here
Type the rate you actually get. We can suggest today's rate — tap the rate box.
You're taxed on profit (income minus legitimate business expenses), through the same six bands. Earning in dollars? Convert to naira first.
Small company test — Nigeria Tax Act 2025
- ✓Turnover ≤ ₦100M
- ✓Fixed assets ≤ ₦250M
- ✓Not professional services
⚠️ Heads up: one section of the Act (§202) uses ₦50M for this test while the Administration Act (§147) says ₦100M. Your turnover falls between the two — most practitioners apply ₦100M, but confirm with a professional before relying on 0%.
Sole traders are taxed as individuals on profit (personal bands). Registered companies pay CIT 30% + 4% Development Levy — unless they qualify as a small company, which pays 0%.
The negotiation superpower: tell us the cash you want to land in your account every month, and we solve the gross salary to ask for — pension and PAYE already priced in. Assumes pension is 8% of full gross.
Small Business Toolkit
The paperwork side, made simple.
Withholding tax rates
What gets held back when you're paid — Nigerian vs foreign payee.
| Payment type | 🇳🇬 | Foreign |
|---|---|---|
| Supply of goods | 2% | — |
| Construction | 2% | 5% |
| Consultancy / professional fees | 5% | 10% |
| Dividends, interest | 10% | 10% |
| Rent | 10% | 10% |
| Royalties (individual) | 5% | 10% |
The Wahala Zone — penalties
What it costs to ignore the tax man (Tax Administration Act 2025).
- Late payment10% of unpaid tax + interest
- Not filing returns₦100,000 first month, ₦50,000 each month after
- Not registering₦50,000 first month, ₦25,000 each month after
- Not deducting WHT40% of the amount you failed to deduct (§105)
- Deducted but not remittedThe tax itself + 10%/yr penalty + CBN-rate interest (§107)
- False declaration₦1,000,000 + the tax you underpaid
Penalty checker
Haven't filed? Never registered? See the statutory damage — then fix it calmly.
How to fix it (calmly)
- Get your TIN — free, online, ~10 minutes.
- File the outstanding returns, even if the amount is zero — filing stops the meter.
- Owing tax? Talk to the tax office about paying in instalments — they prefer payment plans to silence.
Per missed return — if you missed several years, each return counts separately. The authority applies these; treat this as the statutory schedule, not a bill.
Bonus / 13th month
How much of your bonus actually survives tax?
Objection deadline checker
Got an assessment you disagree with? You have 30 days to object.
🗂 The Vault
Keep rent receipts, pension slips & expense proof on your phone all year — export at filing time. 100% on your device.
Open the Vault →🧾 Payroll for employers
Run monthly PAYE for your staff — per-person tax, pension, net pay and the exact amount to remit by the 10th.
Open Payroll →VAT quick math — 7.5%
Add VAT to your price, or pull it out of a total.
Mark your calendar
Deadlines wey no dey shift.
Downloads a calendar file — works with Google Calendar, iPhone & Outlook. Reminders fire 3 days before, every month.
Prefer WhatsApp? Join the TaxWahala Channel — we shout before every deadline and explain every tax change in plain language.
Join the WhatsApp Channel →Stay compliant
Your 10-step no-wahala checklist.
Tick as you go — we save your progress on this device only.
Questions people ask
Straight answers.
I earn minimum wage. Do I pay tax?
No. If you earn about ₦70,000 a month (₦840,000 a year) or less, you pay zero PAYE. The first ₦800,000 of taxable income sits in the 0% band, and minimum-wage earners are exempt.
What are the 2026 personal income tax rates?
Six bands under the Nigeria Tax Act 2025: first ₦800,000 at 0%, next ₦2.2M at 15%, next ₦9M at 18%, next ₦13M at 21%, next ₦25M at 23%, and everything above ₦50M at 25%. Each rate only applies to income inside its band.
Does my rent really reduce my tax?
Yes — rent relief is 20% of your annual rent, capped at ₦500,000. Pay ₦1M rent, deduct ₦200,000 from taxable income. Keep proof of payment.
I freelance for foreign clients. Do I owe Nigerian tax?
If you live in Nigeria, your worldwide income is taxable here — including dollar payments from abroad. Convert to naira, subtract business expenses, and the personal bands apply to the profit.
My small business — do we really pay 0% company tax?
A registered company with turnover ≤ ₦100M and fixed assets ≤ ₦250M that is not a professional-services firm qualifies as a small company: 0% CIT and no development levy. You must still register and file returns.
I've japa'd — I live abroad now. Do I still pay Nigerian tax?
It depends on residence, not passport. Non-residents generally pay Nigerian tax only on Nigeria-source income — rent from your property back home, Nigerian clients, Nigerian investments. Your foreign salary as a genuine non-resident is generally outside Nigerian tax. Residence rules have edge cases (split years, family ties), so confirm with a professional.
Am I paying more or less than under the old law?
Your receipt now shows both. For most salary earners the 2026 law is cheaper — the 0% band and rent relief beat the old CRA for low and middle incomes. Very high earners can pay more (top rate rose from 24% to 25% with wider bands). Run your numbers and the receipt prints the difference.
Is this calculator official? Is my data safe?
It's an independent educational tool, not FIRS. Every calculation runs inside your browser — your salary never touches our servers because we don't have any. For big decisions, talk to a tax professional.