Gross to Net Calculator
Start with the take-home pay you want and work backward to the gross salary you need, using the Nigeria Tax Act 2025 bands. See the PAYE and every deduction involved, the reverse of our salary-tax calculator.
Enter the take-home you want, monthly or annual, the gross is shown in the same period.
| Item | Monthly |
|---|---|
| Gross salary (before tax) | ₦308,192 |
| Pension (employee, 8%) | −₦24,655 |
| National Housing Fund (NHF) | −₦0 |
| NHIS (health insurance) | −₦0 |
| Life assurance | −₦0 |
| Other reliefs | −₦0 |
| Rent relief (20%, cap ₦500k) | −₦0 |
| PAYE tax (NTA 2025) | −₦33,537 |
| Take-home pay (net) | ₦250,000 |
How to work backward from take-home pay
Most salary discussions start from gross, the figure on your offer letter, and work forward to the net that arrives in your account. But when you are negotiating, planning a budget or comparing two offers, it is often more useful to start from the take-home you need and ask: what gross produces that? Because PAYE rises with gross, there is exactly one gross for any given net, and this calculator finds it precisely.
How the Nigeria Tax Act 2025 shapes this
The calculator applies the current NTA 2025 schedule: a 0% band on the first ₦800,000 of annual taxable income, progressive 15% to 25% bands above that, a rent relief of 20% of annual rent (capped ₦500,000), and a complete minimum-wage exemption for those earning ₦70,000 a month or less. Because the first slice is tax-free, the relationship between gross and net is not linear, which is exactly why a simple multiplier fails and a proper solver is needed.
Use it when negotiating your salary
If an employer quotes a net figure ("you will take home ₦X"), this tells you what the actual gross is, and whether that is competitive. If you want a specific take-home, say, ₦300,000, this shows the gross offer you should ask for, and the tax gap between gross and net that your employer will deduct.
The deductions that sit between gross and net
The gap between your gross and net is more than just PAYE. The breakdown table shows each piece: the pension contribution (8% by default), the National Housing Fund, NHIS, any life assurance and other reliefs you claim, and the rent relief that lowers your taxable income. Each deduction and relief moves the gross you need in a different direction, more deductions mean you need a higher gross for the same take-home, while more reliefs mean you need a lower one.
The minimum-wage exemption
Under the Nigeria Tax Act 2025, employees earning ₦70,000 a month or less are completely exempt from PAYE. So if your target take-home is at or below that level, the gross you need is essentially the same as the net, no tax to deduct. Above it, the progressive bands start to bite.
Going the other way?
This calculator works backward, net to gross. To go the other way, from a salary you have been offered to the take-home you will actually receive, use our Nigeria Tax Calculator . It also compares the old and new tax bands and shows how much the Nigeria Tax Act 2025 saves you.
Gross to net questions
How do I find gross salary from net pay?
Because PAYE rises with gross salary, the calculator binary-searches the gross that produces your target take-home under the current Nigeria Tax Act 2025 bands, so the two always agree exactly.
What gross salary gives me ₦250,000 take home per month?
About ₦308,192 a month before tax, assuming the default 8% pension, no NHF and no rent relief. The calculator shows the PAYE and deductions too.
How is this different from the salary tax calculator?
The salary tax calculator goes forward, gross in, net out. This one reverses it: you tell it the net you want, it returns the gross you must earn.
Does rent relief change the gross I need?
Yes. Rent relief lowers your taxable income, so with rent relief you need a slightly lower gross to hit the same take-home. Enter your annual rent to see the effect.
This calculator is for informational guidance only and is not tax, payroll or financial advice. Figures follow the Nigeria Tax Act 2025 with assumed deductions, confirm your exact salary and tax with your employer or a licensed adviser.