On a ₦100,000 monthly salary in 2026, PAYE is about ₦3,800 a month (₦45,600 a year), after 8% pension. You take home about ₦88,200. If you pay rent and claim rent relief, the tax falls. Change the figures below to match your payslip.
How the ₦100,000 Salary Tax Calculator works
- Yearly pay: ₦100,000 × 12 = ₦1,200,000.
- Pension (8%) of ₦96,000 comes off before tax.
- The first ₦800,000 is taxed at 0%, then 15%, 18% and so on.
- Rent relief, NHF and insurance reduce the tax further.
Worked example
An employee earns ₦100,000 a month and contributes 8% pension.
Yearly gross: ₦1,200,000
Pension: ₦96,000
Taxable income: ₦1,104,000
Tax: ₦45,600 a year (₦3,800 a month), top band 15%
Take-home: ₦88,200 a month
With ₦1,200,000 yearly rent claimed as rent relief, PAYE drops to ₦800 a month and take-home rises to ₦91,200.
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 ₦100,000 a month
₦100,000 a month is typical for many entry-level and support roles. Many shop attendants, drivers and junior staff earn around ₦100,000. At this level only a small part of income falls in the 15% band.
How the 2026 bands apply
Your yearly taxable income of ₦1,104,000 is taxed in slices: the first ₦800,000 at 0%, the next ₦2.2 million at 15%. That makes your effective tax rate 3.8% of gross pay.
Frequently asked questions
How much is PAYE on ₦100,000 a month?
About ₦3,800 a month with 8% pension and no other reliefs, under the 2026 bands.
Does rent relief reduce my tax?
Yes. With ₦1,200,000 yearly rent, PAYE on this salary is ₦800 a month.
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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