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ENCO TAX INTELLIGENCE / Personal Tax & Payroll

Bonus Tax Calculator

Calculate the incremental annual PAYE on a bonus or 13th-month payment, rather than applying a flat bonus tax rate.

Your calculation

Enter amounts in Nigerian naira.

Input mode
Include taxable cash allowances. Enter bonus and non-cash benefits separately below.
The bonus whose incremental annual PAYE you want to assess.
Already-valued taxable non-cash benefits. Does not increase cash salary.
Eligible annual deductions

Enter actual qualifying amounts. These are annual amounts in both frequency modes; no contribution rate is assumed.

Qualifying prior-year premium on your or your spouse’s life. Not employer contributions.
2026 relief is the lower of 20% of rent paid or ₦500,000. No 2025 rent relief is applied.
2026 claim only. Comparisons with mortgage-interest claims require professional review.
Non-tax-relievable cash deductions only. Do not repeat pension, NHF or health contributions. Rent and insurance are not automatically taken from salary.

Calculations run in this browser. Inputs are not stored or sent unless you choose PDF download.

A CLEARER VIEW OF YOUR NUMBERS

Your computation
starts here.

Complete the inputs to see an estimate, the calculation breakdown, applicable sources and assumptions.

  • No pre-filled financial results
  • Rules selected for the supported period
  • Download a detailed PDF after calculating

Preliminary automated calculations require professional review before filing. Unsupported circumstances do not generate an estimate.

UNDERSTAND THE COMPUTATION

Know what the numbers mean.

Is there a single bonus tax rate?

No. The tool calculates annual PAYE with and without the bonus, holding supplied deductions constant. The difference is the incremental annual tax.

What if my pension changes with the bonus?

This scenario holds contributions constant. Ask for a payroll review when contributions or relief eligibility change with a bonus.

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