On ₦70,000 a month, the national minimum wage, you pay no PAYE: pay at or below the minimum wage is exempt under the Nigeria Tax Act 2025. Your only usual deduction is 8% pension (₦5,600), leaving ₦64,400 a month. Change the figures below if your pay is split differently.
How the ₦70,000 Salary Tax Calculator works
- Pay at or below ₦70,000 a month is exempt from PAYE.
- Pension of 8% still comes out if you are in a scheme.
- The calculator shows take-home pay after pension.
- Increase the pay to see when PAYE starts.
Worked example
A worker earns ₦70,000 a month.
Pension (8%): ₦5,600
PAYE: ₦0 (minimum wage exemption)
Take-home pay: ₦64,400 a month
Common mistakes to avoid
- Using the old 2025 tax bands
- Forgetting to claim rent relief
- Comparing take-home pay without counting pension
Need a different calculator?
Who earns about ₦70,000 a month
₦70,000 a month is typical for the national minimum wage. Workers on ₦70,000 a month, the national minimum wage, are exempt from PAYE. Their only deduction is usually pension.
How the 2026 bands apply
The tax bands only matter once your pay is above the minimum wage. Even then, the first ₦800,000 of yearly taxable income is taxed at 0%, so tax at low salaries stays small.
Frequently asked questions
How much is PAYE on ₦70,000 a month?
About ₦0 a month with 8% pension and no other reliefs, under the 2026 bands.
Does rent relief reduce my tax?
You pay no PAYE at this pay level, so rent relief makes no difference.
Are these the latest tax rules?
They follow the Nigeria Tax Act 2025, which took effect on 1 January 2026, and were last checked on the date shown on this page. Tax rules can change, so confirm big decisions with a tax adviser or the Nigeria Revenue Service.
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