Before tax bands

Eligible PAYE deductions explained

Use actual annual amounts supported by appropriate records. The calculator does not infer statutory contributions from one gross salary figure.

Rules last verified 29 July 2026

What you can enter

01

Pension contribution

Enter the actual annual amount deducted and remitted to an approved Pension Fund Administrator.

02

National Housing Fund (NHF)

Enter the actual annual amount contributed to the National Housing Fund.

03

National Health Insurance Scheme (NHIS)

Enter the actual annual amount deducted and remitted.

04

Qualifying mortgage interest

Only the interest component for constructing, purchasing or developing an owner-occupied principal residence qualifies. Do not enter principal repayments.

05

Life assurance premium

The guidance permits qualifying annual premiums for the employee or spouse, subject to documentary evidence and applicable timing rules.

06

Rent relief

The relief is 20% of annual rent attributable to the year, capped at ₦500,000. The calculator derives this from annual rent paid.