Free Tax Calculator

Compare 2025 and 2026 take-home.

See how estimated PAYE and net pay change on the same salary under legacy and 2026 rules.

Same salary under 2025 rules vs 2026 rules side by side.

Estimates only. Based on the information you enter.

Enter total monthly employment pay before deductions.
₦0₦10M+
Select the state relevant to this estimate. This calculator uses the same federal tax bands across states. State selection is retained for PAYE jurisdiction context.

Lagos PAYE filing

Planning to remit? Lagos requires an L-Number (State Payer ID) for official filings.

Register or sign in on LIRS eTax

2026 estimate

Example

Estimated monthly take-home under 2026 rules

—

What can change your actual tax?

Your actual payroll may differ because of circumstances this calculator does not know:

  • Year-to-date earnings
  • Previous employment
  • Changes in salary
  • Taxable benefits
  • Employer-specific payroll information
  • Supporting documents for applicable reliefs
  • Other income or deductions
  • State annual development levies (separate from monthly PAYE)

FAQ

Does this include the Development Levy?
No. Most states collect a small annual levy (for example, about ₦100 in Lagos) separately from monthly PAYE.

FAQ

Do I need an account?
No. Calculate and review your estimate for free. Enter your email to download your PDF, or optionally email a copy.
How does state selection work?
Select the state relevant to this estimate. Federal PAYE bands are the same across states in this calculator. State selection is retained for PAYE jurisdiction context.
Living in Lagos?
Have your L-Number (State Payer ID) ready when you prepare an official payslip. You can review amounts in the free payslip generator after calculating here.
Is this my exact payslip?
No. It is a representative estimate based on the assumptions you enter.

Disclaimer

This comparison is for educational purposes to illustrate changes in tax law and does not represent a historical tax refund claim. Disclaimer: This calculator provides an estimate based on the Nigerian tax rules and Staff Pay calculation assumptions applicable to the selected inputs and calculation year. Actual tax obligations and take-home pay may differ because of individual circumstances, employer records, applicable regulations, year-to-date income, previous employment, relief evidence, and information not provided to this calculator. This tool is for informational purposes only and does not constitute tax, legal, or financial advice. It does not file a return, remit tax, or confirm that any deduction has been paid. Review important decisions with a qualified tax adviser or the relevant tax authority. For payroll management, payslips and compliance tracking, use Staff Pay.

Need a printable payslip layout? Try the free payslip generator.

Tax guides

One guide per calculator mode: PAYE, employer cost, VAT, WHT, CIT, CGT, stamp duty, and more.

View all guides