Nigeria tax bands
Calculate take-home payExample
₦6 million taxable income
The income is split across three bands.
- First ₦800,000 at 0%
- ₦0
- Next ₦2.2m at 15%
- ₦330,000
- Remaining ₦3m at 18%
- ₦540,000
- Total yearly PAYE
- ₦870,000
2026 tax bands
Taxable incomeRateMaximum tax in band
First ₦800,0000%₦0
Next ₦2,200,00015%₦330,000
Next ₦9,000,00018%₦1,620,000
Next ₦13,000,00021%₦2,730,000
Next ₦25,000,00023%₦5,750,000
Above ₦50,000,00025%No maximum