Country Hub · Nigeria · 2026

Nigeria

PAYE 7–24% · Pension 8% employee · CRA relief · NHF 2.5% of basic

7–24%

PAYE Rate Range

₦200,000 or 1% of gross + 20% of gross

Consolidated Relief

1 Jan – 31 Dec

Tax Year

Calculate Your Nigeria Tax

Nigeria Tax Facts

— 2026

PAYE Rate Range

7–24%

Consolidated Relief

₦200,000 or 1% of gross + 20% of gross

Tax Year

1 Jan – 31 Dec

Employee Pension

8% of gross

NHF Contribution

2.5% of basic salary

Tax Authority

FIRS (Federal Inland Revenue Service)

Quick Country Comparison

— at NGN 20,000,000

Country	Take-home	Eff. Rate	vs Nigeria
Nigeria	NGN 16,400,000	18%	—
United Kingdom	NGN 15,600,000	22%	−NGN 800,000
South Africa	NGN 15,600,000	22%	−NGN 800,000
UAE	NGN 20,000,000	0%	+NGN 3,600,000

Nigeria: PAYE (7–24%) after Consolidated Relief Allowance + pension (8%) + NHF (2.5%) + NHIS (5%). UK: income tax + National Insurance. South Africa: PIT brackets + UIF. UAE: 0% income tax. Assumes single salaried earner, standard reliefs. Illustrative — not tax advice.

Want your exact figures? Use the full Nigeria calculator →

Comparison Guides

See how Nigerian tax compares to other major economies head-to-head.

Nigeria vs UAE PAYE vs zero income tax

Nigeria vs UK FIRS PAYE vs HMRC PAYE + NI

Ghana vs Nigeria West African tax systems compared

South Africa vs Nigeria Two largest African economies

Salary Guides

After-tax income benchmarks for Nigerian professionals.

Moving from Nigeria

Tax implications of leaving Nigeria — FIRS residency rules, exit obligations, and what changes when you move abroad.

Nigeria to UK Tax Guide Moving from Nigeria to the UK — tax steps

Nigeria to Canada Tax Guide Moving from Nigeria to Canada — tax steps

Moving from Nigeria Tax Guide FIRS residency exit, obligations, pensions

Last Updated: May 2026 · Daniel · CountryTaxCalc