RESOURCES · CALCULATOR
Work out what you owe
Two calculators using exactly the rules the assessment desk applies: the PAYE computation under the Nigeria Tax Act 2025, with rent relief and the six graduated bands, and the vehicle licensing schedule itemised by statutory component. Nothing you enter leaves your browser.
Your income
Enter gross income before any deduction. The calculator applies the reliefs automatically.
Rent relief is 20% of the rent you pay, up to ₦500,000 a year. Leave at 0 if you own your home.
Statutory deductions
Life assurance premium, NHIA contribution, interest on an owner-occupier housing loan.
This is an estimate, not an assessment.
It applies the Nigeria Tax Act 2025 rules, in force from 1 January 2026, to the figures you enter. Your actual assessment depends on benefits in kind, income from other sources and any relief you claim. Nothing entered here is transmitted to the Service.
Annual tax payable
₦0.00
Monthly deduction
₦0.00
Effective rate
0.00%
How the taxable income is arrived at
- Gross annual incomeBefore any deduction
- ₦0.00
- Less: rent relief20% of annual rent paid, up to ₦500,000
- ₦0.00
- Less: pension contribution8% of gross
- ₦0.00
- Less: National Housing Fund2.5% of gross
- ₦0.00
- Less: other allowable deductionsAs entered
- ₦0.00
- Total reliefs and deductionsSum of the above
- ₦0.00
- Taxable income
- ₦0.00
Tax by graduated band
The six Nigeria Tax Act 2025 bands, applied in order to taxable income. The first ₦800,000 is tax-free.
| Band | Rate | Income in band | Tax |
|---|
Net income after tax and statutory deductions
Gross less tax, pension, NHF and other deductions entered.
₦0.00
Your vehicle
Choose the category, engine capacity and licence period. First registrations add the registration charge and the plate.
A private saloon of 2.0 litres and above is banded as an SUV / 4x4. Vehicles above 3.0 litres carry a 25% heavy-engine band.
Insurance is not a State charge.
Third-party motor insurance is compulsory under federal law and is bought from an insurer, not from the Motor Licensing Authority. A valid certificate must be produced before a licence is issued.
Total payable
₦0.00
—
Equivalent per year
₦0.00
Across the selected licence period
Itemised charges
Each line carries the revenue head code that will appear on your demand notice.
| Charge | Revenue head | Amount |
|---|
What is not included
- Third-party motor insurance, which is bought from an insurer.
- Fines for an expired licence (₦25,000) or roadworthiness certificate (₦15,000).
- Change of ownership (₦17,500) or a customised plate allocation (₦350,000).
- Driver licensing, which is charged separately at ₦15,000 or ₦21,000.
The Nigeria Tax Act 2025 graduated bands
Applied to taxable income — gross income after rent relief and statutory deductions have been taken out. In force from 1 January 2026.
| Band | Taxable income in the band | Rate | Maximum tax in the band |
|---|---|---|---|
| 1 | First ₦800,000 | 0% | ₦0 |
| 2 | Next ₦2,200,000 | 15% | ₦330,000 |
| 3 | Next ₦9,000,000 | 18% | ₦1,620,000 |
| 4 | Next ₦13,000,000 | 21% | ₦2,730,000 |
| 5 | Next ₦25,000,000 | 23% | ₦5,750,000 |
| 6 | Above ₦50,000,000 | 25% | On the balance |
Nigeria Tax Act 2025, in force from 1 January 2026. Rent relief of 20% of annual rent paid, capped at ₦500,000, replaces the Consolidated Relief Allowance.
Ready to file or pay?
File a return, settle a demand notice or renew a vehicle licence — all online, with an electronic receipt at the end of it.