Nigeria Tax Act 2025
Nigeria’s PAYE tax bands for 2026
The rates are graduated. Entering a higher band does not cause your entire income to be taxed at the higher rate.
✓Rules last verified 29 July 2026
Individual income-tax rates
Chargeable income bandRateMaximum tax in band
First ₦800,0000%₦0
Next ₦2,200,00015%₦330,000
Next ₦9,000,00018%₦1,620,000
Next ₦13,000,00021%₦2,730,000
Next ₦25,000,00023%₦5,750,000
Above ₦50,000,00025%Depends on income
What “chargeable income” means
Chargeable income is total annual taxable employment income after eligible deductions and reliefs. It is not always the same as gross salary.
Read our methodology or use the free calculator to see each band applied separately.