Calculate your PAYE tax, pension, NHF, and net salary for Delta. Free, instant, and DBIRS compliant for 2026.
Calculate NowDelta State Board of Internal Revenue
Annual returns due by March 31 each year
NTA 2026 federal bands apply (0% to 25% progressive)
If you earn a salary in Delta, your employer deducts PAYE (Pay As You Earn) tax monthly and remits it to Delta State Board of Internal Revenue (DBIRS). The tax is calculated using the NTA 2026 progressive bands — the same bands used across all 37 states and the FCT.
In addition to PAYE, your salary has two mandatory deductions: 8% pension contribution (your share) and 2.5% NHF (National Housing Fund). Both are deducted before tax is calculated, which reduces your taxable income and saves you money.
The annual filing deadline for Delta is March 31. Late filing attracts penalties and interest.
| Deduction | Rate | Applied To |
|---|---|---|
| PAYE Income Tax | 0% — 25% | Taxable income (progressive bands) |
| Pension (Employee) | 8% | Basic + Housing + Transport |
| Pension (Employer) | 10% | Basic + Housing + Transport |
| NHF | 2.5% | Basic salary |
| Consolidated Relief | NGN 200K + 20% | Gross income (reduces taxable income) |