Calculate your Personal Income Tax (PIT) liability accurately using the latest Nigerian tax brackets and reliefs for 2025 effective January 1, 2026.
Select the option that best fits your needs
Perfect for employees with straightforward income. Get your tax calculation in 3 easy steps.
For complex situations with custom reliefs and multiple income sources. Maximum accuracy.
Input your annual gross income and personal details including marital status and number of children.
Our calculator applies current Nigerian tax brackets and reliefs including personal, spouse, and children reliefs.
Receive a complete breakdown of your tax liability, effective rate, and net income after tax.
First ₦800,000: 0% (Tax-Free)
Next ₦2,200,000: 15%
Next ₦9,000,000: 18%
Next ₦13,000,000: 21%
Next ₦25,000,000: 23%
Above ₦50,000,000: 25%
Personal Relief: ₦200,000
Spouse Relief: ₦200,000
Children Relief: ₦2,500,000 total
Up to 4 children
Pension: 8% of income
NHIS: 5% of income
Life Insurance: 15% of income
Compensation Exemption: ₦50,000,000
Our PIT calculator uses the official 2025 Nigerian tax brackets and reliefs as published by FIRS. It provides accurate estimates for most taxpayers, but complex situations may require professional consultation.
Include all taxable income sources: salary, bonuses, allowances, business income, rental income, and investment returns. Exclude non-taxable allowances like transport and meal allowances up to statutory limits.
No, Nigerian tax law limits children relief to a maximum of 4 children. The total children relief is ₦2,500,000 regardless of how many children you have beyond 4.
Personal Income Tax is typically deducted monthly through PAYE for employees. Self-employed individuals must file and pay by March 31st of the following year. Quarterly payments may be required for high earners.
Gross income is your total income before any deductions. Taxable income is what remains after subtracting allowable reliefs and deductions. Only taxable income is subject to PIT calculation.
This calculator is specifically for Personal Income Tax (PIT). Business income may be subject to different tax rates and rules. Companies pay Company Income Tax (CIT) at 30%, while small companies may qualify for reduced rates.
Maximize allowable reliefs: contribute to pension funds, pay NHIS premiums, get life insurance, and ensure you claim all eligible reliefs. Consider timing of income and legitimate business expenses if self-employed.
Non-payment of PIT can result in penalties, interest charges, and legal action by tax authorities. You may also face restrictions on obtaining tax clearance certificates required for various transactions.
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