PAYE rules · Current
Your PAYE calculator stays current.
What changed
2026.1
Full PAYE methodology independently reviewed
- Before
- SalarySabi's maintainer had verified the implementation against the official Act and JRB guidance.
- Now
- A Nigerian tax professional independently reviewed the full PAYE calculation methodology, supported deductions, tax bands, exemptions, rent relief, payroll outputs and documented limitations.
- Effective
- Review completed 1 September 2026
- Official source
- Nigeria Tax Act 2025 and JRB Personal Income Tax Guidelines 2026. Nigeria Tax ActJRB PAYE Guidelines
2026.1Calculator checked after the JRB issued its 2026 PIT Guidelines
- Before
- Initial SalarySabi implementation of the 2026 PAYE rules.
- Now
- Confirmed the graduated bands, eligible deductions, rent relief and minimum-wage exemption against official JRB guidance.
- Effective
- 1 January 2026
- Official source
- Nigeria Tax Act 2025, sections 30, 58 and 163(1)(t), and Fourth Schedule; JRB Guidelines 2026, paragraphs 8 to 9 and Appendices 1 and 4. Official JRB release
Source releaseJRB Personal Income Tax Guidelines published
- Before
- SalarySabi relied on the enacted Nigeria Tax Act 2025 and implementation material available before the guidelines were issued.
- Now
- Added the JRB's administrative guidance for PAYE, eligible deductions, rent relief and worked examples to the verification set.
- Effective
- Guidance issued 7 April 2026; underlying Act effective 1 January 2026
- Official source
- Joint Revenue Board, Personal Income Tax Guidelines 2026. Official JRB release
Tax rule corrections
Send the official source