Plain-language explainers on Nigeria tax, grounded in TaxLane's own calculators.
Test your knowledge across PAYE, VAT, CIT, and more — 25 questions, instant feedback, no signup.
Not sure what a term means? Look it up — plain-language definitions for PAYE, VAT, CIT, TIN, and more.
The new PAYE bands vs. the old regime they replaced, in plain language.
3 min readEmployed or freelance/informal-sector — which tax regime applies, and why.
3 min readHow much you owe as a freelancer or informal-sector earner, and the annual filing obligation that comes with it.
3 min readThe NRS vs. State IRS split, and how to find your state's filing portal in TaxLane.
2 min readNigeria's VAT rate, how to calculate and itemize it, and when to file it.
4 min readSmall-company eligibility for 0% CIT, filing at ₦0 owed, and the standard rate if you don't qualify.
3 min readWhat gets withheld from your invoices, at what rate, and why it isn't an extra cost.
3 min readHow CGT differs for individuals vs. companies, and the property and share-disposal exemptions that apply.
3 min readWhich agreements attract stamp duty, the tenancy exemption ceiling, and rates for other instrument types.
3 min readPension, NHIS, NSITF, and ITF employer contributions on top of gross pay, and which ones are compulsory.
3 min readRelocating doesn't automatically end your Nigerian tax residency — the six-factor test that decides it, and what you still owe either way.
5 min readWho must register, why the ₦800,000 exempt threshold doesn't excuse you from it, and the contract-eligibility penalty for businesses.
4 min readWho issues it, the six transactions that actually require one, and why it isn't the same thing as a TIN.
3 min readThe phased NRS rollout by business size, and why most small businesses aren’t in scope yet.
3 min readBasic food, medicine, education, exports, and the other categories charged 0% VAT under NTA 2025 §§186-187.
4 min readBought AWS, Zoom, or Google Ads and weren’t charged Nigerian VAT? Here’s when you owe it yourself, under NTA 2025 §151.
3 min readRent relief is a tenant benefit — a landlord's rental income is taxable on its own, at the same PIT bands PAYE uses, with a worked example.
4 min readA free, independent complaints channel for unfair treatment or delay — the two preconditions before you file, and what to expect after.
3 min readPSI stopped taking new applicants in November 2025 — the investment-linked tax credit that replaced it, and the real three-agency application pipeline.
4 min readWhich e-invoicing turnover tier your business is in, and the VAT, WHT, PAYE, and CIT records to have ready before you file.
4 min readNHF, pension base, and rent relief are the three places calculators quietly disagree — here is what the law actually says.
3 min read