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Select Your Category
Employed (PAYE)
I receive a salary from an employer
Self-Employed / Freelancer
I work for myself or as a contractor
Small Business
Turnover ≤ ₦100 million
Medium Company
Turnover ₦100M - ₦500 million
Large Enterprise
Turnover above ₦500 million
👨💼
Employed (PAYE)
Enter Your Details
₦
Your total yearly salary before any deductions
₦
Your Annual Tax
₦0
per year
Monthly
₦0
Eff. Rate
0%
Net Income
₦0
Breakdown
⚠️ This is an estimate. Actual tax may vary. Consult a tax professional.
Enter Your Details
₦
₦
Equipment, internet, supplies, etc.
Your Annual Tax
₦0
per year
Monthly
₦0
Eff. Rate
0%
Net Income
₦0
⚠️ Self-employed must file annual returns with NRS.
Enter Business Details
₦
₦
₦
Your Business Tax
₦0
per year
CIT
₦0
Dev Levy
₦0
Status
—
✅ Small businesses may qualify for tax exemption.
Enter Business Details
₦
₦
Your Business Tax
₦0
per year
CIT (20%)
₦0
Dev Levy
₦0
Net Profit
₦0
Enter Business Details
₦
₦
₦
Your Business Tax
₦0
per year
CIT (30%)
₦0
Dev Levy
₦0
CGT
₦0
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📊 2026 Tax Bands (PAYE)
₦0 – ₦800,000
0% (Exempt)
₦800,001 – ₦3,000,000
15%
₦3,000,001 – ₦12,000,000
18%
₦12,000,001 – ₦25,000,000
21%
₦25,000,001 – ₦50,000,000
23%
Above ₦50,000,000
25%
🆕 Key Changes in 2026
Low income exempt
≤ ₦800K/yr
Small biz exempt
≤ ₦100M turnover
Development Levy
4% (replaces TET)
Late filing penalty
₦100K + ₦50K/mo