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ENCO TAX INTELLIGENCE / Personal Tax & Payroll

PAYE Calculator

Estimate Nigerian employment income tax for 2025 or 2026 with eligible deductions and a band-by-band computation.

Your calculation

Enter amounts in Nigerian naira.

Input mode
Include taxable cash allowances. Enter bonus and non-cash benefits separately below.
Annual amount, even when salary frequency is monthly.
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 gross pay the same as chargeable income?

No. The computation separates earnings, eligible deductions, statutory reliefs and chargeable income before applying the progressive bands.

Is this my monthly payroll withholding?

Monthly figures are annual liability divided by 12. Actual cumulative withholding can differ for irregular pay, joiners, leavers and changes during the year.

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