Net to Gross Salary Calculator

How the calculation works

Going from gross to net is a fixed sequence: take off the employee pension (8% of basic, housing and transport), apply any rent relief, run the remainder through the 2026 PAYE bands, and subtract the tax. Going the other way has no direct formula because the tax bands change the rate as pay rises. The calculator therefore tries gross figures until the resulting take-home matches your target to the nearest kobo, then shows the pension and PAYE at that gross.

Worked example

An employer wants a take-home of ₦205,500 a month and treats the whole salary as pensionable. The answer is a gross of ₦250,000: pension is ₦20,000, annual chargeable income is ₦2,760,000, PAYE is ₦24,500 a month and what is left is ₦205,500. Running the same figures forwards is a good check on any quote you receive.

Things that change the answer

• Pensionable share. If only part of the package is basic, housing and transport, the pension deduction is smaller and the gross needed for the same take-home falls slightly.
• Rent relief. Twenty percent of rent actually paid, up to ₦500,000 a year, lowers the tax and so lowers the gross needed. It needs evidence.
• Other deductions. NHF, health insurance or voluntary pension are not modelled here. Each would raise the gross needed for the same take-home.

This is an estimate to plan with, not a payroll record. The net to gross guide explains the method in full, and our disclaimer sets out the limits.