How your employer works out the income tax taken from your pay each month under the Nigeria Tax Act 2025, with a worked example.
Income tax bands: Nigeria (2026)
| Taxable income | Rate |
|---|
| ₦0 – ₦800,000 | 0% |
| ₦800,000 – ₦3,000,000 | 15% |
| ₦3,000,000 – ₦12,000,000 | 18% |
| ₦12,000,000 – ₦25,000,000 | 21% |
| ₦25,000,000 – ₦50,000,000 | 23% |
| Over ₦50,000,000 | 25% |
Work out your take-home pay
