Nigeria Salary Tax Calculator 2026

Calculate your estimated Nigerian net salary after PAYE income tax (7% to 24%), Consolidated Relief Allowance (CRA: ₦200,000 + 20% of gross), and PenCom pension contributions (8%). Based on official FIRS 2026 rates.

Nigeria take-home pay by salary (2026)

What Nigeria salaries actually pay after tax. Click any salary for the full breakdown.

Gross salaryNet per yearNet per monthEffective tax rate
₦1,000,000 ₦866,000 ₦72,167 13.4%

What comes out of ₦1,000,000 a year in Nigeria

Every deduction applied to a ₦1,000,000 salary, with the resulting take-home pay of ₦866,000 a year (₦72,167 a month).

DeductionAmountShare of gross
PAYE (Income Tax)₦54,0005.4%
Pension (PenCom)₦80,0008.0%
Take-home pay₦866,00086.6%

₦1,000,000 a year in Nigeria, by pay period

Pay periodNet pay
Annual ₦866,000 a year
Monthly ₦72,167 a month
Biweekly ₦33,308 every 2 weeks
Weekly ₦16,654 a week
Hourly ₦416 an hour

How income tax works in Nigeria

Progressive personal income tax with consolidated relief allowance and various deductions. National Housing Fund contribution of 2.5% applies to formal sector employees.

What ₦1,000,000 a year is actually made of

On a gross salary of ₦1,000,000 in Nigeria, the deductions are PAYE (Income Tax) ₦54,000 and Pension (PenCom) ₦80,000. Together they come to ₦134,000, or 13.4% of gross pay, which leaves ₦866,000 a year — about ₦72,167 a month, ₦16,654 a week, or ₦416 an hour across a standard 2,080-hour year.

Effective rate against marginal rate

Two different rates matter here, and they are easy to confuse. The effective rate of 13.4% is the average cost of every unit of pay across the whole salary. The marginal rate is what the next slice of pay is charged at — around 20.0% on the next ₦1,000 of gross. The marginal rate is the higher of the two, because the lower bands have already been taxed at less. It is the marginal rate, not the effective rate, that decides what a pay rise is actually worth.

Every figure on this page comes from the same calculation engine that runs the calculator itself, so this hub and the individual salary pages it links to cannot disagree with one another.

Reviewed by the TaxYourSalary Editorial Team · Last updated 19 September 2026 · How we calculate

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Where these figures come from

We have not recorded an official source for this market, so we are not going to name one. Treat this page as an estimate and confirm any figure with the market's own revenue authority before relying on it. Methodology & sources documents the markets whose sources we have verified.

Frequently asked questions

How much is ₦1,000,000 a year after tax in Nigeria?
₦1,000,000 a year in Nigeria is about ₦866,000 after tax, paid as roughly ₦72,167 a month. Total deductions come to ₦134,000 (13.4% of gross) for the 2026 tax year.

What is the average tax rate on ₦1,000,000 in Nigeria?
The effective tax rate on ₦1,000,000 in Nigeria is about 13.4%. That is the real cost after allowances and thresholds, which is lower than the headline marginal rate. See the full breakdown by salary on this page.

How much is ₦72,167 a month before tax in Nigeria?
A take-home pay of ₦72,167 a month in Nigeria corresponds to a gross salary of about ₦1,000,000 a year, or ₦83,333 a month before tax.

Does Nigeria have income tax?
Yes. On ₦1,000,000 a year the main deductions in Nigeria total about ₦134,000, or 13.4% of gross pay.