Compare 2025 vs 2026 Take-Home Pay in Nigeria

Short answer: The Nigeria Tax Act 2026 changes how annual taxable income is built and which bands apply. On the same gross salary, estimated monthly PAYE and net pay can differ from the legacy framework. Use compare mode to see both side by side.

Why compare at all

Employees and HR teams often ask:

• Will my take-home change in 2026?
• Did rent relief or band changes help or hurt on my salary level?
• Should we re-benchmark offers under the new law?

Compare mode runs both frameworks on identical inputs: gross, pension, NHF, rent paid, state, and salary split.

What changes between frameworks

Typical drivers include:

• Annual band structure and rates under the 2026 rules
• Rent relief treatment in projections
• Representative monthly PAYE derived from annual tax (same steady-salary assumption in both columns)

The comparison is educational. It does not prove what your employer will implement on payroll software.

How to read the results

Focus on:

• Monthly PAYE in each column
• Net monthly pay after pension and NHF
• Difference row showing the gap between frameworks

If you received bonuses, changed jobs, or had irregular pay, your real year may differ from a steady-salary comparison.

Run your comparison

Use Staff Pay Tax Calculator — compare mode with your salary and assumptions. Download the PDF to keep both columns on record.

Sources reviewed

• Nigeria Tax Act 2025 (effective 1 January 2026)
• Staff Pay Tax Calculator comparison disclaimers (counsel-reviewed, September 2026)

Educational only. Not tax filing advice.