Built for the 2025 Tax Act. PAYE bands and reliefs match the current law, not the old regime.
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Gross income, or take-home if that's what you know. Add rent, pension, or termination benefit if they apply.
Every band, relief, and deduction shown separately — not just a final figure.
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The first ₦800,000.00 of taxable income is tax-free, then 15% up to ₦3,000,000.00, 18% up to ₦12,000,000.00, 21% up to ₦25,000,000.00, 23% up to ₦50,000,000.00, 25% above ₦50,000,000.00.
Nigeria's VAT rate is 7.5%, unchanged under the 2026 tax reform.
Taxable income is gross income less pension, NHF, and NHIS contributions, plus rent relief (20% of annual rent paid, capped at ₦500,000.00). Anyone earning at or below ₦70,000.00/month is fully exempt.
Yes. Under NTA §29 and the Presumptive Tax Regulations 2026, turnover below ₦12,000,000.00 owes no presumptive tax; turnover at or above that floor is taxed by default at 1% of turnover, though you may opt out of the presumptive regime and file under full self-assessment instead.
The old regime (in force through 2025) taxed income from ₦1 with no tax-free band, at rates from 7% to 24%, using a Consolidated Relief Allowance instead of itemized reliefs. See the old-vs-new comparison in the calculator.
Yes. Under NTA §56, a small company — gross turnover at or below ₦50,000,000.00/year and fixed assets at or below ₦250,000,000.00, excluding professional-services businesses — pays 0% Companies Income Tax. Filing is still required even at 0% owed; only the amount owed changes.
Yes. Under the Deduction of Tax at Source (Withholding) Regulations 2024, a client should withhold 5% on professional/consultancy fees or technical services, 10% on rent, and 2% on general contracts or goods supply. This withholding tax (WHT) isn't extra tax — it's a credit against what you owe when you file your annual return.
Yes, it's free with no account needed. Calculations run on your device and are never sent to a server.
No — for guidance only, not tax advice.
For guidance only — not tax advice.