Nigeria Net Salary Calculator 2026

Find out how much you actually take home in Nigeria. Enter your annual gross salary in NGN and instantly see your net pay, social contributions breakdown and effective PAYE (Personal Income Tax, FIRS) 2024 rate.

Annual net salary
Monthly net salary
Gross salary
Gross salary
Pension (PenCom, 8%)
Pension (PenCom, 8%)
PenCom pension (8%)
PAYE (Personal Income Tax, FIRS) 2024 (estimated)
PAYE (Personal Income Tax, FIRS) 2024 (estimated)
Total effective rate

How is net salary calculated in Nigeria?

In Nigeria, net salary is calculated by subtracting social security contributions (Pension (PenCom, 8%)) and income tax (PAYE (Personal Income Tax, FIRS) 2024) from the annual gross salary.

PAYE (Personal Income Tax, FIRS) 2024 uses a progressive scale. Rates range from 7 % for the lowest incomes to 24 % for the highest. Only the portion of income that falls within each bracket is taxed at that rate, never the full salary.

Pension (PenCom, 8%) contributions amount to approximately 8 % of gross salary, funding the pension, healthcare and other social benefits available to employees in Nigeria.

This calculator uses official data from Federal Inland Revenue Service (firs.gov.ng) for 2026. Results are indicative; for exact calculations or specific situations (personal deductions, special regimes) consult a tax adviser or the country's tax authority.

The personal exemption is NGN 200,000/year plus 20% of gross salary. For simplicity, NGN 200,000 is applied as a fixed exemption. The employee contributes 8% to PenCom pension; the employer adds 10%. States may apply additional levies.

Frequently asked questions

How is net salary calculated in Nigeria?
Net salary is obtained by subtracting Pension (PenCom, 8%) contributions (approx. 8 %) and PAYE (Personal Income Tax, FIRS) 2024 (from 7 % to 24 %) from the annual gross. This calculator applies the rates in force for 2026 according to Federal Inland Revenue Service (firs.gov.ng).
What is PAYE (Personal Income Tax, FIRS) 2024?
PAYE (Personal Income Tax, FIRS) 2024 is the personal income tax in Nigeria. It works on a progressive scale: lower brackets are taxed less, higher brackets more. The top rate in 2026 is 24 %.
What does Pension (PenCom, 8%) deduct from salary?
Pension (PenCom, 8%) deducts approximately 8 % of gross salary. These contributions fund the pension, healthcare and other social benefits in Nigeria.
What are the PAYE (Personal Income Tax, FIRS) 2024 brackets in Nigeria 2026?
Rates range from 7 % to 24 %. Each rate applies only to the portion of income within that bracket, never to the full salary. Check Federal Inland Revenue Service (firs.gov.ng) for the exact updated figures.
What is the difference between gross and net salary in Nigeria?
Gross salary is the amount stated in your contract before deductions. Net salary is what reaches your bank account after PAYE (Personal Income Tax, FIRS) 2024 and Pension (PenCom, 8%) are deducted. The difference is typically between 15 % and 40 % of gross, depending on income level.
Are these results accurate?
They are an indicative estimate based on the general 2026 rates. Exact calculations may vary based on personal circumstances, deductions or special regimes. For precise figures, consult Federal Inland Revenue Service (firs.gov.ng) or a local tax adviser.
How often are tax rates updated in Nigeria?
Normally once a year, with each tax year. This calculator reflects the rates in force for 2026. When in doubt, always check the official source: Federal Inland Revenue Service (firs.gov.ng).
Calculator updated with Nigeria 2026 tax data from Federal Inland Revenue Service (firs.gov.ng). Results are indicative.

How is net salary calculated in other countries?

Each country has its own tax and social security system. Check the specific calculator:

North America

🇺🇸 United States 🇨🇦 Canada 🇲🇽 Mexico

Central America

🇧🇿 Belize 🇬🇹 Guatemala 🇭🇳 Honduras 🇸🇻 El Salvador 🇳🇮 Nicaragua 🇨🇷 Costa Rica 🇵🇦 Panama

South America

🇨🇴 Colombia 🇻🇪 Venezuela 🇬🇾 Guyana 🇸🇷 Suriname 🇪🇨 Ecuador 🇵🇪 Peru 🇧🇷 Brazil 🇧🇴 Bolivia 🇵🇾 Paraguay 🇨🇱 Chile 🇦🇷 Argentina 🇺🇾 Uruguay

Caribbean

🇦🇬 Antigua and Barbuda 🇧🇸 Bahamas 🇧🇧 Barbados 🇨🇺 Cuba 🇩🇲 Dominica 🇬🇩 Grenada 🇭🇹 Haiti 🇯🇲 Jamaica 🇩🇴 Dominican Republic 🇰🇳 Saint Kitts and Nevis 🇱🇨 Saint Lucia 🇻🇨 Saint Vincent and the Grenadines 🇹🇹 Trinidad and Tobago

Western Europe

🇪🇸 Spain 🇬🇧 United Kingdom 🇮🇪 Ireland 🇫🇷 France 🇩🇪 Germany 🇳🇱 Netherlands 🇧🇪 Belgium 🇱🇺 Luxembourg 🇨🇭 Switzerland 🇱🇮 Liechtenstein 🇦🇹 Austria 🇲🇨 Monaco 🇦🇩 Andorra 🇵🇹 Portugal

Northern Europe

🇸🇪 Sweden 🇳🇴 Norway 🇩🇰 Denmark 🇫🇮 Finland 🇮🇸 Iceland 🇪🇪 Estonia 🇱🇻 Latvia 🇱🇹 Lithuania

Southern Europe / Balkans

🇮🇹 Italy 🇬🇷 Greece 🇨🇾 Cyprus 🇲🇹 Malta 🇸🇲 San Marino 🇭🇷 Croatia 🇸🇮 Slovenia 🇷🇸 Serbia 🇧🇦 Bosnia and Herzegovina 🇲🇪 Montenegro 🇦🇱 Albania 🇲🇰 North Macedonia

Eastern Europe

🇵🇱 Poland 🇨🇿 Czech Republic 🇸🇰 Slovakia 🇭🇺 Hungary 🇷🇴 Romania 🇧🇬 Bulgaria 🇧🇾 Belarus 🇲🇩 Moldova 🇷🇺 Russia 🇺🇦 Ukraine

Central Asia & Caucasus

🇹🇷 Turkey 🇦🇿 Azerbaijan 🇬🇪 Georgia 🇦🇲 Armenia 🇰🇿 Kazakhstan 🇰🇬 Kyrgyzstan 🇺🇿 Uzbekistan 🇹🇯 Tajikistan 🇹🇲 Turkmenistan

East Asia

🇨🇳 China 🇯🇵 Japan 🇰🇷 South Korea 🇲🇳 Mongolia 🇹🇼 Taiwan

South Asia

🇮🇳 India 🇵🇰 Pakistan 🇧🇩 Bangladesh 🇱🇰 Sri Lanka 🇳🇵 Nepal 🇲🇻 Maldives 🇧🇹 Bhutan 🇦🇫 Afghanistan

Southeast Asia

🇸🇬 Singapore 🇲🇾 Malaysia 🇹🇭 Thailand 🇵🇭 Philippines 🇮🇩 Indonesia 🇻🇳 Vietnam 🇰🇭 Cambodia 🇲🇲 Myanmar (Burma) 🇱🇦 Laos 🇧🇳 Brunei 🇹🇱 Timor-Leste

Middle East

🇸🇦 Saudi Arabia 🇧🇭 Bahrain 🇦🇪 United Arab Emirates 🇰🇼 Kuwait 🇴🇲 Oman 🇶🇦 Qatar 🇮🇱 Israel 🇯🇴 Jordan 🇮🇶 Iraq 🇮🇷 Iran 🇱🇧 Lebanon 🇵🇸 Palestine 🇸🇾 Syria 🇾🇪 Yemen

North Africa

🇲🇦 Morocco 🇩🇿 Algeria 🇹🇳 Tunisia 🇪🇬 Egypt 🇱🇾 Libya 🇸🇩 Sudan 🇲🇷 Mauritania

West Africa

🇬🇭 Ghana 🇸🇳 Senegal 🇨🇮 Ivory Coast 🇲🇱 Mali 🇧🇫 Burkina Faso 🇹🇬 Togo 🇧🇯 Benin 🇳🇪 Niger 🇬🇳 Guinea 🇨🇻 Cape Verde 🇬🇲 Gambia 🇸🇱 Sierra Leone 🇱🇷 Liberia 🇬🇼 Guinea-Bissau

Central Africa

🇨🇲 Cameroon 🇬🇦 Gabon 🇦🇴 Angola 🇨🇬 Republic of the Congo 🇨🇩 DR Congo 🇬🇶 Equatorial Guinea 🇨🇫 Central African Republic 🇹🇩 Chad 🇸🇹 São Tomé and Príncipe

East Africa

🇰🇪 Kenya 🇹🇿 Tanzania 🇺🇬 Uganda 🇪🇹 Ethiopia 🇷🇼 Rwanda 🇲🇺 Mauritius 🇲🇬 Madagascar 🇲🇼 Malawi 🇸🇨 Seychelles 🇧🇮 Burundi 🇰🇲 Comoros 🇩🇯 Djibouti 🇪🇷 Eritrea 🇸🇴 Somalia 🇸🇸 South Sudan

Southern Africa

🇿🇦 South Africa 🇳🇦 Namibia 🇿🇲 Zambia 🇲🇿 Mozambique 🇿🇼 Zimbabwe 🇧🇼 Botswana 🇱🇸 Lesotho 🇸🇿 Eswatini (Swaziland)

Oceania

🇦🇺 Australia 🇳🇿 New Zealand 🇵🇬 Papua New Guinea 🇫🇯 Fiji 🇸🇧 Solomon Islands 🇼🇸 Samoa 🇹🇴 Tonga 🇻🇺 Vanuatu 🇰🇮 Kiribati 🇫🇲 Micronesia 🇳🇷 Nauru 🇲🇭 Marshall Islands 🇵🇼 Palau 🇹🇻 Tuvalu

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