This calculator is provided for informational and educational purposes only.
It gives a rough estimate of potential tax obligations under Nigeria’s Personal Income Tax (Amendment) Act, 2025, expected to take effect from January 1, 2026.
Actual tax liabilities may differ depending on:
Always consult a qualified tax adviser or the FIRS for official guidance before making financial decisions.
This tool estimates your annual personal income tax based on your gross annual income and annual rent paid (for rent relief).
It applies the progressive tax bands announced under the 2025 reform.
Here’s how it works step-by-step:
Taxpayers can deduct a rent relief from their taxable income, calculated as the lower of:
If your annual income is ₦ 5,000,000 and you pay ₦ 1,200,000 yearly in rent:
This calculator is designed to help individuals and businesses get a quick sense of how the 2026 tax structure may affect take-home pay or salary planning.