Nigeria Tax Act 2025/2026 Rules
Aligned with the Nigeria Tax Act 2025 and State IRS requirements
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PAYE & Salary Take-Home Pay Calculator

We are finalizing our comprehensive employee payroll and take-home calculator overview. Designed to help you explore the Nigeria Tax Act 2025/2026 progressive personal tax brackets, rent relief, and statutory deductions.

Under Statutory Review

Launching Soon for Nigerian Employees & HR

The PAYE calculator landing tool is being fine-tuned to align with newly released gazettes and State IRS guidelines. In the meantime, our Hustle & Small Business Tax Estimator is fully active!

Feature Roadmap

What to Expect When It Launches

Gross Salary Structure Breakdown

Automatic and customizable distribution across Basic (50%), Housing (30%), Transport (15%), and Other Allowances (5%).

Nigeria Tax Act 2025/2026 Progressive Bands

Full computation across all six statutory brackets, including the 0% tax-free threshold on your first ₦800,000.

Statutory Rent Relief (20% up to ₦500k)

Direct tax exemption on 20% of your annual rent paid, automatically capped at the statutory ₦500,000 yearly ceiling.

Statutory Deductions (PRA & NHIA)

Accurate employee deductions: Pension (8% on BHT), National Housing Fund (2.5% on Basic), and Health Insurance (1.75% on Basic).

Target Net-to-Gross Salary Solver

Enter your desired take-home salary to automatically calculate the gross package you need to negotiate.

State IRS Remittance Schedules

Guides and statutory countdowns for remitting employee PAYE to your State IRS (e.g. LIRS, FCT-IRS) by the 10th of every month.

Statutory Reference

All PAYE explanations reference the Nigeria Tax Act 2025/2026 progressive personal tax schedule and the Pension Reform Act 2014. Content on The Tax Cup is educational information and does not replace advice from a qualified tax professional.