Your take-home pay is your gross salary minus PAYE tax, your 8% pension contribution and any NHF or health insurance deducted. Under the 2026 rules, someone earning ₦450,000 a month takes home about ₦357,000. Enter your own gross pay below to see your figure.
How the Net Salary Calculator works
- Enter your gross monthly salary.
- Leave pension on if your employer deducts 8%.
- Add rent for rent relief, and NHF or health insurance if deducted.
- Your take-home pay shows at the top, with the tax and pension under it.
Worked example
A sales manager is offered ₦450,000 a month with no rent relief claimed.
Pension: ₦36,000 a month
PAYE: ₦57,020 a month (₦684,240 a year)
Take-home pay: ₦356,980 a month
Common mistakes to avoid
- Comparing offers on gross pay alone
- Forgetting pension is deducted before you are paid
- Not telling HR about rent you pay
Need a different calculator?
Comparing job offers
Two offers with the same gross pay can give different take-home pay if one splits the salary differently, for example a lower basic pay with high allowances, which changes pension and NHF. Ask for the breakdown and enter basic, housing and transport for an exact pension figure.
Why your payslip may differ slightly
Payroll systems may round each month, spread tax differently or include extra deductions such as union dues, loans or cooperative savings. The result here is the tax-correct figure for the pay you enter.
Frequently asked questions
How much salary is tax-free in Nigeria in 2026?
The first ₦800,000 of yearly taxable income is taxed at 0%, and people earning the national minimum wage or less are exempt.
Is pension deducted before tax?
Yes. Your 8% pension contribution is deducted from income before PAYE is worked out.
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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