Tax-exempt eligibility checker
One question: do you owe any income tax at all? Enter what you earn and find out.
Your income details never leave your device. This calculator runs entirely in your browser. Nothing you type is sent to us, logged, or stored — there is no server to send it to.
Enter 0 if you do not pay rent.
Deductions
8% of your pay. It comes off before tax, so it can push you under the threshold.
2.5% of basic salary. Voluntary for private-sector employees.
Enter your monthly pay and we will give you a straight answer.
Two ways to owe nothing
The first is the minimum wage: if you earn ₦70,000 a month or less, you are exempt, full stop. The second is the zero band: the first ₦800,000 of chargeable income is taxed at 0%. Because pension, NHF and rent relief all come off before that test, people earning well over ₦800,000 a year can still land inside the band. That is why the calculator asks about your deductions rather than just your salary.
Common questions
- Who is exempt from income tax in Nigeria?
- You owe no income tax if you earn the national minimum wage of ₦70,000 a month or less, or if your chargeable income after reliefs falls within the ₦800,000 zero band. Above that, tax applies only to the income in each band.
- Is ₦70,000 a month taxable?
- Pay at or below the minimum wage of ₦70,000 a month is exempt from income tax outright. So earning exactly the minimum wage leaves nothing to pay.
- Is my income tax-free if I earn below the zero band?
- Chargeable income within the ₦800,000 zero band is taxed at 0%. If your income after pension, NHF and rent relief stays inside that band, your income tax is nil.