What is the tax-free threshold in Nigeria under NTA 2025?

Under the Nigeria Tax Act 2025, individuals earning ₦800,000 or less annually are fully exempt from PAYE tax.

What are the PAYE tax bands in Nigeria in 2025?

Under NTA 2025, PAYE is charged at progressive rates from 15% to 25% on taxable income above the ₦800,000 annual threshold.

How is pension calculated on Nigerian payroll?

Pension contributions under Nigeria's Contributory Pension Scheme are 8% of gross salary deducted from the employee, plus 10% contributed by the employer, remitted to the employee's chosen PFA.

What is NHF and who pays it?

The National Housing Fund (NHF) is a 2.5% deduction from an employee's basic salary, paid by the employee only, and remitted to the Federal Mortgage Bank of Nigeria.

Free Nigerian PAYE Tax Calculator 2025 — NTA 2025 Compliant

🧮 Free PAYE Calculator · NTA 2025

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Powered by the same engine — ₦800k tax-free threshold, progressive bands, rent relief, pension, NHF, NHIS, all under Nigeria Tax Act 2025.

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Salary Details

All amounts in Naira (₦) per month

Gross Monthly Salary *

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Annual Rent (for rent relief)optional

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Statutory Deductions

Pension (8% employee / 10% employer)

Retirement Savings Account — RSA

NHF (2.5% of basic)

National Housing Fund

NHIS (5% employee / 10% employer)

National Health Insurance Scheme

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Calculations are estimates under NTA 2025 · Always consult a tax professional for official filings