Nigeria Salary Calculator 2026
Gross to Net
Calculate your exact take-home pay after PAYE income tax (with CRA relief), pension, and NHF deductions.
Last Updated
January 2026 (FY 2025)
FIRS Verified
payments
Salary Details
/mo
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CRA relief (Consolidated Relief Allowance) applied automatically to reduce taxable income before PAYE.
info
FY 2025 FIRS Rates
CRA = max(₦200K, 1% of gross) + 20% of gross annual income. Pension 8% + NHF 2.5% also deducted.
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Enter your salary to see the breakdown
PAYE (after CRA relief), pension, and NHF deductions will appear here.
Monthly Breakdown
Gross Salary
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PAYE Tax
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Pension
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NHF
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Monthly Net Pay
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Annual Net
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Net Pay
PAYE Tax
Pension
NHF
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Nigeria Salary Benchmarks
Updated FY 2025| Monthly Gross | Annual | Est. PAYE / mo | Net Monthly |
|---|---|---|---|
| ₦100,000 | ₦1,200,000 | ₦6,500 | ₦83,000 |
| ₦150,000 | ₦1,800,000 | ₦12,967 | ₦121,283 |
| ₦200,000 | ₦2,400,000 | ₦20,767 | ₦158,233 |
| ₦300,000 | ₦3,600,000 | ₦37,567 | ₦230,933 |
| ₦400,000 | ₦4,800,000 | ₦55,467 | ₦302,533 |
| ₦500,000 | ₦6,000,000 | ₦74,667 | ₦372,833 |
| ₦750,000 | ₦9,000,000 | ₦122,667 | ₦548,583 |
| ₦1,000,000 | ₦12,000,000 | ₦170,667 | ₦724,333 |
Net includes PAYE (after CRA relief), pension 8%, and NHF 2.5%. Click any row to calculate.
Frequently Asked
Questions
Nigeria's PAYE system uses a Consolidated Relief Allowance (CRA) to reduce your taxable income before progressive rates apply. Here's what you need to know.
Nigeria's PAYE uses the Consolidated Relief Allowance (CRA) to reduce taxable income first. CRA = the higher of ₦200,000 or 1% of gross income, PLUS 20% of gross income. The remaining income is then taxed at progressive rates from 7% to 24%. This CRA system significantly reduces the tax burden compared to applying rates to full gross income.
Under Nigeria's Contributory Pension Scheme (PRA 2014), employees contribute 8% of their monthly emolument (which includes basic salary, housing, and transport allowances). Employers contribute a minimum of 10%. This calculator applies 8% to gross salary as an approximation.
NHF (National Housing Fund) is managed by the Federal Mortgage Bank of Nigeria. Employees in the public sector and formal private sector must contribute 2.5% of their monthly basic salary. This calculator applies 2.5% to gross salary. NHF contributions entitle you to apply for low-interest housing loans.
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There is no absolute tax-free threshold in Nigeria's PAYE system, but the CRA (Consolidated Relief Allowance) effectively exempts a significant portion of income. For most employees, income below roughly ₦2.4M/year results in minimal or no PAYE after CRA and other allowable reliefs are applied.
Step 1: Calculate your CRA = max(₦200,000, 1% of annual gross) + 20% of annual gross. Step 2: Taxable income = annual gross − CRA. Step 3: Apply progressive PAYE rates (7% to 24%) to taxable income. Step 4: Subtract pension (8%) and NHF (2.5%) from monthly gross. Step 5: Net pay = gross − (monthly PAYE + pension + NHF).