Nigeria VAT Calculator

Nigeria's VAT rate is 7.5%, unchanged under the 2026 tax reform.

How Nigeria VAT is calculated

To find VAT on an amount that excludes VAT, multiply by 7.5% and add the result to the original amount for the gross total. To back VAT out of an amount that already includes it, divide by 1.075 to get the net amount, then subtract the net from the gross to see the VAT portion.

Frequently asked questions

Can I calculate VAT on an amount that already includes VAT?

Yes — switch to 'Inclusive' mode and TaxLane backs out the net and VAT portions from a gross figure instead.

Can I calculate VAT across multiple invoice line items at once?

Yes — switch to 'Itemized invoice' mode to add line items with a quantity and unit price each, then see a running net, VAT, and grand-total breakdown you can save or export as a PDF or CSV.

When do I need to file VAT?

File your VAT return with the NRS (via Rev360) by the 21st of the following month.

Do I have to charge VAT if my business is small?

Not necessarily. Under NTAA §22(4)/§147, a small business — gross turnover at or below ₦50,000,000.00/year and fixed assets below ₦250,000,000.00, excluding professional-services businesses — is VAT-exempt. Check your own status with the VAT calculator's exemption checker above.

Is everything charged 7.5% VAT?

No — basic food, medicine, education, exports, and several other categories are zero-rated or exempt under NTA 2025 §§186-187. See the full list in TaxLane's guide to VAT-exempt and zero-rated items.

Is TaxLane free, and does it store my data?

Yes, it's free with no account needed. Calculations run on your device and are never sent to a server.

Is this official tax advice?

No — for guidance only, not tax advice.