Whether VAT registration is required for your business is an NRS determination, not something TaxLane's calculators track — confirm your status with the NRS or a tax professional. Once you are charging VAT (registered or otherwise), here's the rate, how to calculate it, and when to file.
Nigeria's VAT rate is 7.5%, unchanged under the 2026 tax reform.
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.
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.
File your VAT return with the NRS (via Rev360) by the 21st of the following month.
Work out VAT on a real invoice — single line or itemized — with TaxLane's VAT calculator.
Yes — switch to 'Inclusive' mode and TaxLane backs out the net and VAT portions from a gross figure instead.
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.
File your VAT return with the NRS (via Rev360) by the 21st of the following month.
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.
No — basic food, medicine, education, exports, and several other categories are zero-rated or exempt under NTA 2025 §§186-187.
No — for guidance only, not tax advice.