Estimate Your Tax Obligations
Use our free calculator to estimate your PAYE income tax, withholding tax, or development levy under the Nigeria Tax Act 2025. These are estimates only — actual assessments are generated when you file.
Enter Your Income Details
All amounts are in Nigerian Naira (₦)
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Employee contribution at 8% of gross income
₦
₦
Withholding Tax Calculator
Estimate the WHT on a transaction per NTAA 2025 statutory rates
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Community Development Levy
As introduced by the Nigeria Tax Act 2025
Annual Levy Amount
₦500.00
Applies to every taxable individual
Flat rate — same amount for all individuals
Payable once per year
Funds community development in your state
The development levy is separate from income tax. It is assessed and collected by your state tax office.
Nigeria Tax Act 2025 — PAYE Progressive Tax Brackets
| Taxable Income Band | Rate | Tax on Band | Cumulative Tax |
|---|---|---|---|
| First ₦300,000 | 7% | ₦21,000 | ₦21,000 |
| ₦300,001 – ₦600,000 | 11% | ₦33,000 | ₦54,000 |
| ₦600,001 – ₦1,100,000 | 15% | ₦75,000 | ₦129,000 |
| ₦1,100,001 – ₦1,600,000 | 19% | ₦95,000 | ₦224,000 |
| ₦1,600,001 – ₦3,200,000 | 21% | ₦336,000 | ₦560,000 |
| Above ₦3,200,000 | 24% | — | — |
CRA = Higher of (₦200,000 or 1% of gross income) + 20% of gross income. Minimum wage earners (₦70,000/month or below) are exempt. Individuals earning ₦25M or below per year are exempt from minimum tax (0.5%).
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