TaxCalc is your weekly companion for surviving the NTA 2025 rules —
calculate your PAYE, compare old vs new, run payroll, and export
reports your accountant will actually use.
No credit card. No hidden fees. Private by default.
NTA 2025Live Demo
No sign-up needed
₦
₦
Gross Pay / Month—
Total Deductions—
PAYE Tax / Month—
Take-Home / Month—
Effective Tax Rate—
Full breakdown, history & PDF export
Scroll to explore
Simple Process
How TaxCalc Works
Three steps to know your exact take-home pay under NTA 2025
Step one
Enter your salary
Basic, housing, transport, other allowances. Monthly or annual —
your choice. Add rent for the new NTA 2025 relief.
Step two
Get results instantly
Pension, NHF, NHIS, and PAYE computed in real-time. Side-by-side
NTA 2025 vs old PITA comparison included.
Step three
Save and export
Save to private history or export a professional PDF with full
band workings. Your data is never visible to anyone else.
What's Included
Built for NTA 2025. Nothing left out.
Every tool you need to understand and act on Nigeria's new tax law
Live PAYE Calculator
Full NTA 2025 progressive band computation — 0% on your first
₦800k, all the way to 25% above ₦40m. Compare against the old PITA
regime in real time. Every deduction shown, every band explained.
Pension 8%NHF 2.5%NHIS 5%Rent relief ₦500k
Old vs New Comparison
Side-by-side NTA 2025 vs PITA so you see exactly how you're
affected.
Rent Relief
Up to ₦500,000 off your taxable income automatically. Most
employees aren't claiming this yet.
Payroll for Teams
Run multi-employee payroll. Export by month. Every staff member's
PAYE computed in one run.
Business Tax (CIT)
Company income tax, tier classification, and the new 4%
consolidated Development Levy.
Private by Default
Row-level security — your salary data is mathematically impossible
for others to access.
PDF & Excel Export
Professional documents ready to send to auditors, your board, or
FIRS. One click.
VAT Tracker
Compute output vs input VAT, see your net remittance, and flag
zero-rated sales — all in one view.
Use Cases
Built for everyone with a tax obligation.
Employees
Understand your payslip. Verify your employer is deducting the
right PAYE — and claim the rent relief most employers are still
missing.
Check your monthly deductions
Plan salary negotiations with real numbers
See exactly what rent relief saves you
Most Popular
HR & Payroll Managers
Run payroll for your whole team, compute PAYE per employee, and
export remittance-ready schedules — all compliant with NTA 2025.
Fast per-employee calculations
Monthly payroll runs with history
PDF and Excel export for FIRS
Business Owners
Understand your CIT liability, compute the new Development Levy,
track VAT, and see your total business tax obligation in one view.
CIT tier classification (Small / Medium / Large)
VAT tracking and monthly remittance
Combined business tax summary PDF
Accountants
Calculate PAYE for multiple clients, save profiles, and produce
audit-ready PDF computations with full NTA 2025 band workings.
Client profile library
Audit-ready PDFs with band citations
Business tax summaries for board packs
Free. Always.
Your first NTA 2025 calculation is one click away.
No spreadsheets. No guesswork. No accountant needed for the basics.
Just your take-home number, done right.
Already have an account?
₦ Calculator
Personal Income Tax Calculator
Know Your True Take-Home
Calculate your PAYE deductions under the new Nigeria Tax Act 2025 —
pension, NHF, NHIS, rent relief and all.
Salary Components
(Monthly)
₦
₦
₦
₦
Rent Relief NTA 2025
Enter your annual rent to claim relief. Max relief:
₦500,000/year or 20% of rent, whichever is lower.
₦
Tax Regime Comparison
₦
Enter your salary components to see your tax breakdown
✓
You are fully exempt from PAYE tax under NTA 2025
Your annual chargeable income is
₦0 — at or below
the ₦800,000 threshold introduced by the Nigeria Tax Act
2025. This means:
Your PAYE tax obligation is ₦0.00 — you
owe nothing to FIRS.
Your take-home pay is your gross pay minus only your
statutory deductions (Pension, NHF, NHIS). No income tax
is deducted.
Under the old PITA regime, you may have paid tax. NTA 2025
has removed that burden for low-income earners.
If your salary increases above this threshold in future,
PAYE will begin to apply at 15% on the excess.
Gross Pay / Month₦0
Chargeable Income
ⓘ₦0
Monthly Net Pay₦0
Annual Net Pay₦0
Effective Tax Rate
ⓘ0.00%
Statutory Deductions
Pension (8% of Basic+Housing+Transport)₦0
NHF (2.5% of Basic)
ⓘ₦0
NHIS (5% of Basic)
ⓘ₦0
Rent Relief NTA 2025ⓘ₦0
Total Deductions₦0
NTA 2025New Regime
PAYE Tax
ⓘ₦0
Monthly Net Pay₦0
Annual Net Pay₦0
PITAOld Regime
CRA Deduction₦0
PAYE Tax
ⓘ₦0
Monthly Net Pay₦0
Annual Net Pay₦0
PITA vs NTA 2025 — Regime ComparisonSide-by-side impact of tax reform on this client
PITA Old
NTA 2025 New
Difference
Gross Pay / Month
—
—
—
Relief Applied
—
—
—
Chargeable Income
—
—
—
PAYE / Month
—
—
—
Net Pay / Month
—
—
—
Net Pay / Year
—
—
—
Effective Tax Rate
—
—
—
₦0per month
YTD Tax Tracker 2025
How much have you earned and paid in tax so far this year — and
what's left?
Your Monthly Salary
₦
₦
₦
₦
₦
How Far Into the Year?
3
e.g. end of March
Enter your salary components to see your year-to-date tax
picture
3 of 12 months elapsed25%
9 months remaining in 2025
Year to Date (actual)
Gross Earned—
Pension Deducted—
NHF Deducted—
NHIS Deducted—
PAYE Tax Paid—
Net Take-Home (YTD)—
Full Year Projection
Projected Gross—
Projected Annual PAYE—
PAYE Still to Pay—
Projected Annual Net—
Rest of Year (monthly average)
Monthly Net Pay—
Monthly PAYE—
Effective Tax Rate—
✓
You are PAYE-exempt under NTA 2025
Your annual chargeable income is below the ₦800,000
threshold. No PAYE tax applies.
Calculation History
Your private saved tax calculations
No saved calculations yet. Calculate your tax above and click
Save Calculation.
No calculations found for
. Try a different name.
How TaxCalc Works
Separate from the calculator so users can learn the flow without leaving their work.
Page 1
Calculator
Use this page strictly for entering figures, switching between monthly and annual mode, and reviewing the live PAYE output.
Enter basic, housing, transport, and other allowances
Switch between monthly and annual input mode
Review deductions, PAYE, take-home pay, and band workings
Page 2
Walkthrough
This page explains the logic behind the output so the user does not need to scroll through instructional content while calculating.
Understand how chargeable income is derived
See what each deduction means
Know when to use YTD, History, Payroll, CIT, VAT, and Tax Summary
PAYE Calculator
All Users
⌃
Compute exact take-home pay under NTA 2025 with full deduction and tax-band visibility.
1Pick monthly or annual mode.
2Enter salary components and annual rent where relevant.
3Review NTA 2025 output, PITA comparison, and tax-band workings.
4Save the result or export a clean report for sharing.
YTD Tracker
All Users
⌄
Track what has already been paid this year and what is still outstanding.
1Open YTD after running a salary calculation.
2Choose how many months have elapsed.
3Review YTD PAYE, chargeable income, and remaining months.
History & Exports
All Users
⌄
Keep prior runs, reopen them fast, and export clean records.
1Save a completed calculation.
2Search or reopen calculations from History.
3Export PDF or Excel output when needed.
Business Tools
Business Roles
⌄
Payroll, CIT, VAT, Tax Summary, and client profiles are grouped under business workflows.
1Use Payroll for multi-employee monthly runs.
2Use CIT and VAT for company tax computations.
3Use Tax Summary for a combined management-level report.
User Profile
Manage your account details, display picture, and account actions.
?
Your profile
Signed in user
Account actions
Keep account-level actions inside the profile area so they are not mixed with primary navigation.
Client Profiles
Save client salary details for quick monthly recalculation
New Client Profile
Monthly Net (NTA 2025)
PAYE / Month
Effective Tax Rate
No client profiles yet. Click + New Client to save
your first client.
Payroll Manager
Calculate PAYE for multiple employees under NTA 2025
Need to check your own take-home?
What is Payroll Manager? ▾
The Payroll Manager is for employers, HR
teams, and payroll bureaus who need to process PAYE tax for
multiple employees at once — rather than calculating one
person at a time.
Here's how to use it:
Give the run a name — e.g. "March 2025
Payroll" — and a pay period.
Add each employee with their salary
components (basic, housing, transport, etc). Each
employee's full NTA 2025 deductions and PAYE are
calculated instantly.
Review the table — see every employee's
pension, NHF, NHIS, PAYE, and net take-home side by side.
Check the summary bar — shows total gross
payroll, the exact amount to remit to FIRS as PAYE, and
total net to pay staff.
Export or save — download as Excel for
your records, print a PDF payroll computation sheet, or
save the run to your private history.
All calculations follow the
Nigeria Tax Act 2025. For compliance,
consult a certified tax professional.
Add Employee
No employees added yet. Use the form above to add your first
employee.
Employee
Gross / Month
Pension (Emp)
NHF
ⓘ
NHIS
ⓘ
Rent Relief
PAYE / Month
ⓘ
Net / Month
Emp Pension (10%)
ⓘ
Total Cost
Eff. Rate
Employees0
Total Gross / Month₦0
PAYE to Remit to FIRS
ⓘ₦0Due by 10th of following month
Employer Pension (10%)
ⓘ₦0
Total Employer Cost
ⓘ₦0Gross + Employer Pension
Total Net to Staff₦0
Saved Payroll Runs
No saved payroll runs yet.
PAYE is remitted to the IRS of the state where your employee
works, not where your company is registered.
Deadline is the
10th of the following month nationwide.
PAYE10th of following month → State IRS
NHFMonthly alongside PAYE → FMBN
PensionWithin 7 days of salary payment → PFA
Annual Returns (Form A)31 January → State IRS
Company Income Tax NTA 2025
CIT & Development Levy calculator for Nigerian companies
Company Financials
₦
Total revenue before any deductions
₦
Profit after FIRS-allowable deductions
₦
Needed to confirm small company status (≤ ₦250m)
SmallTurnover < ₦50m and Assets ≤ ₦250m →
0% CIT
MediumTurnover ₦50m–₦500m →
20% CIT + 4% levy
LargeTurnover > ₦500m →
30% CIT + 4% levy
Enter your company figures on the left to see your CIT
liability
Company—
Period—
Annual Turnover—
Assessable Profit—
CIT Rate—
CIT Payable—
Development Levy (4%)—
ℹ️ This single 4% levy
replaces 4 previous levies under NTA 2025:
NITDA (1%), NASENI (0.5%), Education Tax (2%), and Police
Trust Fund (0.5%).
Total Tax Payable—
Net Profit After Tax—
Effective Tax Rate—
SAVED CALCULATIONS
No saved CIT calculations yet.
VAT Calculator NTA 2025
Value Added Tax — 7.5% on taxable supplies. Remit net VAT to FIRS
monthly.
Sales & Purchases for the Period
₦
Revenue from VAT-taxable goods/services this period
₦
VAT already paid on business purchases you can reclaim
Zero-Rated & Exempt Categories
0%Basic food items, medical supplies, educational
materials
Tick this if your business falls into a zero-rated category
above
Enter your taxable sales to calculate VAT liability
ZERO-RATED / EXEMPT — 0% VAT
Your sales fall into a zero-rated or exempt category. No VAT
is due. You may still be able to reclaim input VAT paid on
purchases — consult your tax advisor.
Taxable Sales—
VAT Rate7.5%
Output VAT (7.5% of Sales)—
Input VAT Reclaimable—
Net VAT Payable to FIRS—
Remit by 21st of following month—
SAVED VAT RECORDS
No saved VAT records yet.
Business Tax Summary NTA 2025
Combined view of your CIT, Development Levy, and VAT obligations for
the period. Calculate on the individual tabs first, then return here
to export a combined report.
CURRENT PERIOD SUMMARY
Go to Business Tax and VAT tabs
and enter your figures, then come back here to see your combined
tax picture and export a board-ready report.
——
Total Business Tax Obligation
—
Company Income Tax
—
—
—
Development Levy
—
—
4% of assessable profit
VAT (Net Payable)
—
—
7.5% on taxable supplies
ComponentRateBaseAmount
BUSINESS TAX HISTORY — ALL PERIODS
No saved business tax summaries yet. Calculate CIT and VAT, then
click "Save to History" above.
About TaxCalc
Built for Nigerian Taxpayers. By People Who Understand Nigeria.
TaxCalc NTA 2025 is a free, private tax calculator built to make
Nigeria's new tax law understandable and usable for everyone —
employees, business owners, HR teams, and accountants alike.
Our Mission
Tax clarity for every Nigerian
The Nigeria Tax Act 2025 is the biggest overhaul of Nigeria's tax
system in decades. New bands, new reliefs, new levies — and most
people don't know how it affects them. TaxCalc exists to change
that. We do the maths so you don't have to, and we show you every
step so you can verify it yourself.
6NTA 2025 tax bands computed
4User roles supported
23Features built & tested
₦0Cost to use, forever
Complete Guide
Everything Inside TaxCalc
A full walkthrough of every tool — what it does, who it's for, and
how to use it.
PAYE Calculator
All Users
⌄
Compute your exact monthly take-home under NTA 2025 — every
deduction shown, every band explained.
The heart of TaxCalc. Enter your salary components — basic,
housing, transport, and other allowances — and get your full
PAYE breakdown instantly under both
NTA 2025 and the old
PITA regime side by side.
1Enter your basic salary (monthly or annual toggle)
2Add housing, transport, and other allowances
3Add annual rent if applicable for NTA 2025 rent relief
(up to ₦500,000)
4See your pension, NHF, NHIS deductions, PAYE tax, and
take-home pay instantly
5Expand the band workings to see exactly how PAYE is
computed tier by tier
The NTA 2025 first band is
₦800,000 at 0% — meaning the first ₦800k of your chargeable
income is completely tax-free.
YTD Tracker
All Users
⌄
See how much PAYE you've paid so far this year — and whether
your employer is remitting correctly.
Your Year-To-Date tax position. See exactly how much PAYE
you've paid so far this year and how much remains. Essential
if you want to plan your finances or verify your employer is
remitting correctly.
1Enter your salary components (same as calculator)
2Use the month slider to set how many months have
passed
3See PAYE paid to date, remaining liability, and full-year
projection
Useful in November or December
to check if you've overpaid or underpaid tax — and whether to
expect a refund.
Calculation History
All Users
⌄
Every saved calculation stored privately — revisit any salary
breakdown from any point in time.
Every calculation you save is stored privately in your
account. Come back months later and see your exact salary,
deductions, and tax at any point in time — no one else can
ever see your records.
1Run a calculation on the Calculator tab
2Click "Save Calculation" at the bottom of the
results
3Visit the History tab to view, expand, export, or delete
any saved record
Your data is protected by
Supabase Row-Level Security — it is mathematically impossible
for another user to view your records.
Payroll Manager
HR Managers & Business Owners
⌄
Run full monthly payroll for your entire team — compute PAYE per
employee and export in one click.
Run full monthly payroll for multiple employees. Add each
staff member's salary details, compute PAYE for every person
simultaneously, and export the complete payroll run as PDF or
Excel.
1Go to the Payroll tab (visible to HR Manager and Business
Owner roles)
2Add employees — name, basic, housing, transport, other
allowances
3Select the pay month and click Run Payroll
4Review the payroll table — gross, deductions, PAYE, and
net per employee
5Export as PDF (formal payroll sheet) or Excel (for FIRS
remittance schedules)
Payroll runs are saved to
history so you have a complete monthly record of all
remittances.
Business Tax (CIT)
Business Owners & Accountants
⌄
Auto-classify your company as Small, Medium, or Large — and see
your CIT + Development Levy instantly.
Company Income Tax is what Nigerian companies
pay on profit — separate from PAYE which employees pay. Under
NTA 2025, companies are classified into three tiers based on
turnover and assets, each with a different rate.
1Go to Business → Business Tax
2Enter your company name, period (quarterly or full year),
annual turnover, assessable profit, and total assets
3TaxCalc automatically classifies your company:
Small (0% CIT),
Medium (20%), or
Large (30%)
4See CIT payable, Development Levy (4%), total tax, net
profit after tax, and effective rate
Small companies = turnover under ₦50m AND
assets ≤ ₦250m → pay 0% CIT and are exempt from the
Development Levy. The 4% Development Levy under NTA 2025
replaces four separate levies that previously existed (NITDA,
NASENI, Education Tax, Police Trust Fund).
VAT Calculator
Business Owners & Accountants
⌄
Output minus input VAT = what you remit to FIRS. Zero-rated?
TaxCalc flags it automatically.
Value Added Tax in Nigeria is charged at 7.5%
on taxable goods and services. Businesses collect VAT from
customers (output VAT) and can reclaim VAT they paid on
business purchases (input VAT). You remit the net difference
to FIRS monthly.
1Go to Business → VAT
2Enter your total taxable sales for the period (excluding
VAT)
3Enter any input VAT you can claim from business
purchases
4If your business is zero-rated or exempt (food, medical,
education, exports), tick the checkbox — no VAT is
due
5See your net VAT payable and the due date (21st of the
following month)
If your input VAT exceeds
output VAT, the result is a VAT refund —
TaxCalc flags this clearly so you know to file a refund claim
with FIRS.
Business Tax Summary
Business Owners & Accountants
⌄
CIT + VAT + Development Levy in one view. Export a board-ready
PDF for auditors or FIRS.
Your combined business tax picture in one place. After
calculating CIT and VAT on their individual tabs, visit Tax
Summary to see all three components — CIT, Development Levy,
and VAT — side by side with a single total obligation figure.
1Calculate CIT on the Business Tax tab
2Calculate VAT on the VAT tab
3Go to Business → Tax Summary — all figures populate
automatically
4Export a combined PDF (board-ready, A4 with summary boxes
and full breakdown table) or Excel
5Click Save to History to store the combined summary for
future reference
The combined PDF is designed
to be attached to board packs or sent to auditors — it
includes the tier badge, all three tax amounts, effective
rates, and the NTA 2025 disclaimer.
Client Profiles
Accountants Only
⌄
Save client salary details once, reload in seconds. No more
re-entering the same numbers every month.
Save your clients' salary details once and reload them in
seconds. Designed for accountants and tax consultants who
calculate PAYE for multiple clients regularly — no more
re-entering the same numbers every month.
1Go to the Clients tab (Accountant role only)
2Create a new client profile — name, salary components,
and notes
3Click Load on any profile to pre-fill the calculator
instantly
4View the full calculation history filtered by
client
Registering with the
Accountant role unlocks both the Clients tab and the Business
Tax tools, making it the most powerful role for tax
professionals.
Quick Reference
NTA 2025 PAYE Tax Bands
Progressive rates applied to your chargeable income after all
reliefs and deductions
BandChargeable IncomeRateMax Tax in Band
1First ₦800,0000%₦0
2Next ₦2,200,00015%₦330,000
3Next ₦9,000,00018%₦1,620,000
4Next ₦12,000,00021%₦2,520,000
5Next ₦16,000,00023%₦3,680,000
6Above ₦40,000,00025%Unlimited
Reliefs applied before tax: Consolidated Relief Allowance (20% of
gross + ₦200,000), Pension (8%), NHF (2.5%), NHIS (5%), and Rent
Relief (up to ₦500,000 annually under NTA 2025).
Blog
From the TaxCalc Blog
Plain-English guides to understanding NTA 2025 and what it means for
your money
NTA 2025March 2026
Must Read
What the Nigeria Tax Act 2025 Actually Means for Your Salary
The most important tax change in two decades — explained simply.
The NTA 2025 replaces the decades-old PITA. The first ₦800,000
of your chargeable income is now completely tax-free — up from
₦300,000. For most employees earning ₦2m–₦10m annually, this
means meaningfully lower PAYE every month.
The new rent relief — up to ₦500,000 off your taxable income —
is an additional benefit most employees aren't claiming because
their employers haven't updated payroll yet. Use the TaxCalc
comparison tool to see exactly how much you save.
Business TaxFeb 2026
CIT Tiers Explained: Small, Medium, or Large?
Small companies (under ₦50m turnover) pay zero CIT. Medium pay
20%. Large pay 30%. Plus the new 4% consolidated Development Levy.
Under NTA 2025, your CIT liability depends entirely on which tier
you fall into. Small companies with turnover under ₦50m AND assets
not more than ₦250m pay zero CIT and are fully exempt from the
Development Levy — a significant advantage for SMEs. Medium
companies pay 20% CIT plus 4% levy. Large pay 30% plus the levy.
The 4% Development Levy consolidates what were previously four
separate levies: NITDA (1%), NASENI (0.5%), Education Tax (2%),
and Police Trust Fund (0.5%) — simplifying compliance
considerably.
VATFeb 2026
VAT 2025: What You Collect, Keep, and Remit
Nigeria's VAT stays at 7.5%. Output minus input = what you remit
to FIRS by the 21st of the following month.
As a VAT-registered business, you collect output VAT from
customers on every taxable sale and can reclaim input VAT on
business purchases. If input exceeds output in any month, you have
a VAT credit to carry forward or claim as a refund. Zero-rated
categories include basic food items, medical supplies, educational
materials, exported goods, and baby products — businesses in these
categories charge 0% and may still reclaim input VAT.
PayrollJan 2026
HR Guide: Updating Your Payroll for NTA 2025
Haven't updated payroll yet? You're likely over-deducting PAYE
from every employee's salary right now.
Practical steps: update your payroll software's tax table, confirm
the new CRA formula (20% of gross income + ₦200,000), implement
rent relief for employees who provide rent receipts, and run the
NTA 2025 vs PITA comparison for each employee to quantify the
difference. TaxCalc's Payroll tab lets you do this for your entire
team in one run.
AccountantsJan 2026
Accountant's Checklist: Every Client Under NTA 2025
A systematic review every accountant should run for individual and
corporate clients this year.
For individual clients: verify CRA application, confirm rent
relief documentation, check pension at 8% of basic + housing +
transport. For corporate clients: confirm CIT tier, check if they
now qualify as small company (the ₦250m assets threshold catches
many), calculate the 4% consolidated levy, and prepare the
combined CIT + VAT + levy summary for the board.
Personal FinanceDec 2025
Rent Relief: The Benefit Most Employees Are Missing
Up to ₦500,000 off your taxable income. That's a real saving of
₦90k–₦105k per year for most employees.
To claim it, your employer needs to include your annual rent in
their payroll computation and you need to provide a rental
agreement or receipts. Many employers have not yet implemented
this — if yours hasn't, you may be entitled to a tax refund for
months since NTA 2025 took effect. Enter your rent in TaxCalc to
see your personal saving.
NTA 2025Mar 2026
Pension Under NTA 2025: What Changed and What Didn't
Your pension contribution is still 8% — but the base it's
calculated on matters more than ever under the new tax rules.
Under NTA 2025, pension (8% of basic + housing + transport
allowances) remains a pre-tax deduction — meaning it reduces your
chargeable income before PAYE is computed. This is unchanged from
PITA. What has changed is that the expanded zero-rate band and new
rent relief interact with pension to create a compounding relief
effect: for a mid-range earner, combining pension, CRA, and rent
relief can reduce effective PAYE by 30–40% compared to the old
regime. Always confirm your employer is computing pension on the
correct base — not total gross — as this is one of the most common
payroll errors TaxCalc flags.
Get in Touch
Contact Us
Questions about the app, a tax calculation you're not sure about, or
feedback on TaxCalc? We'd love to hear from you.
General Enquiries
Questions about how TaxCalc works, feature requests, or anything
else about the app.
Bug Reports
Found a calculation that doesn't look right? Tell us — tax
accuracy is our top priority.
Partnerships
HR software vendors, accounting firms, and fintech companies —
let's work together.
Disclaimer
TaxCalc is a reference tool based on the Nigeria Tax Act 2025.
It is not a substitute for professional tax advice. Always
consult a qualified tax professional before filing.