🇳🇬
2026 TAX YEAR•NGN
Nigeria Income Tax Calculator (2026)
Calculate net salary after income tax, standard allowances, and mandatory social insurance contributions in Nigeria. Compare your real take-home pay against other nations with purchasing power parity.
Top Statutory Rate
24%
Official Currency
NGN
Standard Allowance
None / Tiered
Social Security Rate
10.5%
Global Income Tax Calculator
Calculate take-home pay with progressive brackets, social security, and local taxes.
Nigeria Individual Income Tax Brackets (2026)
Statutory progressive tax brackets applied to annual taxable earnings.
| Taxable Band (NGN) | Marginal Tax Rate | Description |
|---|---|---|
| NGN 0 – NGN 299,999 | 7.0% | Tier 1 bracket |
| NGN 300,000 – NGN 599,999 | 11.0% | Tier 2 bracket |
| NGN 600,000 – NGN 1,099,999 | 15.0% | Tier 3 bracket |
| NGN 1,100,000 – NGN 1,599,999 | 19.0% | Tier 4 bracket |
| NGN 1,600,000 – NGN 3,199,999 | 21.0% | Tier 5 bracket |
| Over NGN 3,200,000 | 24.0% | Top statutory marginal band |
Important Notes: FIRS PAYE progressive schedule (7%-24%) + pension and social security contributions.