Free tool
The 2025 reform rewrites how salary tax is computed from January 2026. Enter your pay and see your PAYE, band by band — and whether the reform saves you money.
What is my PAYE under NTA 2025?
Enter your pay — the tax updates as you type.
NTA 2025 grants rent relief of 20% of rent paid, capped at ₦500,000 a year.
Statutory deductions (annual)
Prefilled from gross — overwrite with the exact amounts on your pay slip.
Your PAYE (NTA 2025)
₦40,460 per month
Annual PAYE
₦485,520
Effective rate
11.6%
Monthly take-home
₦281,540
| Band | Rate | Taxed amount | Tax |
|---|---|---|---|
| First ₦800,000 | 0% | ₦800,000 | ₦0 |
| Next ₦2,200,000 | 15% | ₦2,200,000 | ₦330,000 |
| Next ₦9,000,000 | 18% | ₦864,000 | ₦155,520 |
2025 reform vs old PITA
NTA 2025 annual PAYE
₦485,520
Old PITA annual PAYE
₦495,152
You save ₦9,632 a year under the 2025 reform.
This is an estimate, not tax advice. Actual PAYE depends on your pensionable and basic pay split, other reliefs, and your employer's payroll configuration.
Request early accessAlso free: Invoice generator — a VAT-ready invoice you can download as PDF.
New tax bands from January 2026
The first ₦800,000 of chargeable income is taxed at 0%, then 15%, 18%, 21%, 23% and 25% as income rises — replacing the old 7%–24% PITA scale.
Rent relief replaces CRA
The Consolidated Relief Allowance is gone. Instead, you can claim 20% of your annual rent, capped at ₦500,000 a year.
Minimum-wage earners are exempt
Anyone whose annual gross is at or below ₦840,000 — twelve times the ₦70,000 monthly national minimum wage — pays no PAYE at all.
Create an account, switch on the products you need, and have your team set up today. Every product is included from day one, with a ₦0 implementation fee.