Eligible PAYE deductions explained
Use actual annual amounts supported by appropriate records. The calculator does not infer statutory contributions from one gross salary figure.
What you can enter
Pension contribution
Enter the actual annual amount deducted and remitted to an approved Pension Fund Administrator.
National Housing Fund (NHF)
Enter the actual annual amount contributed to the National Housing Fund.
National Health Insurance Scheme (NHIS)
Enter the actual annual amount deducted and remitted.
Qualifying mortgage interest
Only the interest component for constructing, purchasing or developing an owner-occupied principal residence qualifies. Do not enter principal repayments.
Life assurance premium
The guidance permits qualifying annual premiums for the employee or spouse, subject to documentary evidence and applicable timing rules.
Rent relief
The relief is 20% of annual rent attributable to the year, capped at ₦500,000. The calculator derives this from annual rent paid.