TaxLane

Kuɗin da farko ₦800,000.00 da ka samu babu haraji a kai, sannan 15% har zuwa ₦3,000,000.00, 18% har zuwa ₦12,000,000.00, 21% har zuwa ₦25,000,000.00, 23% har zuwa ₦50,000,000.00, 25% sama da ₦50,000,000.00.

Adadin VAT na Nigeria shine 7.5%, bai canza a ƙarƙashin sabon dokar haraji na 2026 ba.

Kuɗin shiga da ake biyan haraji akai shi ne gross income ɗinka bayan an cire pension, NHF, da NHIS da ka biya, tare da rent relief (kashi 20% na hayar da ka biya a shekara, amma ba zai wuce ₦500,000.00 ba). Duk wanda ke samun ₦70,000.00 ko ƙasa da haka kowane wata ba zai biya haraji ko kaɗan ba.

Eh. A ƙarƙashin NTA §29 da Presumptive Tax Regulations 2026, turnover da ya kasa ₦12,000,000.00 ba ya biyan presumptive tax; turnover da ya kai ko wuce wannan floor ana biyan haraji ta atomatik akan 1% na turnover, ko da yake kana iya opt out daga presumptive regime ka shigar da rahoto ta hanyar cikakken self-assessment maimakon.

Tsohon tsarin (wanda ke aiki har zuwa 2025) yana biyan haraji daga ₦1 babu wani band na tax-free, da rates daga 7% zuwa 24%, ta amfani da Consolidated Relief Allowance maimakon relief da aka jera daban-daban.

Eh. A ƙarƙashin NTA §56, ƙaramin kamfani — jimillar turnover na shekara har zuwa ₦50,000,000 kuma fixed assets har zuwa ₦250,000,000, ban da kasuwancin professional services — yana biyan Companies Income Tax kashi 0%. Har yanzu ana bukatar shigar da rahoto ko da ₦0 ake bin su; adadin da ake bin su ne kaɗai zai canza.

Eh. A ƙarƙashin Deduction of Tax at Source (Withholding) Regulations 2024, abokin ciniki ya kamata ya cire kashi 5% akan kuɗin sana'a/shawarwari ko ayyukan fasaha, kashi 10% akan haya, kashi 2% akan kwangiloli gaba ɗaya ko samar da kayayyaki, kashi 10% akan dividends, kashi 10% akan interest, da kashi 5% akan royalties ga mutum ɗaya (10% ga kamfani). Wannan withholding tax (WHT) ba ƙarin haraji ba ne — credit ne akan abin da kake bi lokacin da ka shigar da rahoton shekara-shekara.

Eh, a mafi yawan lokuta. A ƙarƙashin NTA 2025 §124 da Ninth Schedule, yarjejeniyar haya tana ɗaukar kashi 0.78% ad valorem duty (an keɓe ta idan darajar ta shekara ta yi ƙasa da ₦10,000,000.00), canja wurin property, share capital, loan capital, da canja wurin marketable securities kowanne yana da nasa ƙimar ad valorem, kuma yawancin sauran yarjejeniyoyi suna ɗaukar flat ₦1,000.00 na residual duty. Dole a yiwa instruments stamp cikin kwanaki 30 daga ranar sa hannu a ƙarƙashin §126. Tabbatar ko za ka biya Nigeria Revenue Service ko State IRS ɗinka — NTA 2025 da NTAA 2025 duka biyu suna riƙe da ikon gudanar da stamp duty, kuma an rasa cikakken warware wannan takaddamar.

A'a — a ƙarƙashin NTA 2025 §29, presumptive tax tana aiki ne kawai idan ba a iya tantance kudin shigarka ba ko kuma records ɗinka ba su isa ba don cikakken assessment. Idan kana ajiye records da kyau, za a tantance ka ne ƙarƙashin ainihin hanyar direct-assessment maimakon: turnover cire kuɗaɗen kasuwanci da za a iya cirewa (waɗanda aka kashe kai tsaye don samar da kudin shiga, §20(1)) da kuma duk wani capital allowance, ana biyan haraji akai da rates iri ɗaya na PAYE. Yi amfani da Self-Employed (Direct Assessment) calculator a sama don ganin wanne adadi ya fi ƙasa a gare ka.

Bayan gross pay, employer dole ne ya ba da gudummawar kashi 10% na pensionable pay (basic + housing + transport) zuwa pension, kashi 10% na basic salary zuwa NHIS, kashi 1% na annual gross pay zuwa NSITF, da kashi 1% na annual gross pay zuwa ITF — a saman gudummawar kashi 8%/5% ta ma'aikaci da kanta. Tare, waɗannan su ne suke ƙunshe da jimillar kuɗin da employer ke kashewa bisa doka wanda Employer Cost calculator ke nunawa.

Pension wajibi ne a ƙarƙashin Pension Reform Act 2014 ga employer wanda ke da ma'aikata 15 ko fiye (son rai ne a ƙasa da wannan); NHIS wajibi ne ga employer wanda ke da ma'aikata 5 ko fiye a ƙarƙashin rate na organized private-sector. Dukansu suna aiki ba tare da la'akari da girman kamfani ba da zarar an kai waɗannan iyakoki.

Ee, dukansu suna cikin ta. NSITF tana aiki ga kowane employer, babu iyakar ma'aikata ko turnover, don haka an ƙara ta ba tare da sharadi ba. ITF ma an lissafa ta ba tare da sharadi ba a kashi 1% na annual payroll — a aikace ITF tana aiki ne kawai ga employer wanda ke da ma'aikata 5+ ko turnover na shekara ₦50 miliyan+, amma wannan calculator ba ya karɓar shigarwar adadin ma'aikata ko turnover domin ta tantance — idan kasuwancinka bai kai ko ɗaya daga cikin waɗannan iyakoki ba, cire layin ITF daga jimillarka.

Zai dogara akan wanne daga cikin bands guda biyar na ECOWAS Common External Tariff kayanka suka fada — kashi 0% don kayan yau da kullum/babban capital har zuwa kashi 35% don kayan da aka ƙuntata/na muhimman sassa — ana amfani da shi akan darajar CIF ɗinka (cost, insurance, da freight), sannan kashi 4% na levy na FCS akan FOB, kashi 7% na ƙarin kuɗi akan adadin harajin, kashi 0.5% na levy na ECOWAS Trade Liberalisation Scheme akan CIF, da kashi 7.5% na VAT na shigowa akan jimillar duka. Tabbatar da HS code ɗinka da harajin ƙarshe tare da ƙwararren customs agent — kimantawa ce ta kayayyaki na yau da kullum, kuma kayan da suke bukatar tabbacin NAFDAC/SON za su ɗauki ƙarin kuɗi wanda ba a haɗa a nan ba. Motoci suna da nasu ƙimar da ba ta canzawa maimakon waɗannan bands — canza zuwa yanayin 'Vehicle' a wannan calculator don Used (kashi 20% na haraji + kashi 15% na levy) ko CKD (kashi 5% na haraji + kashi 5% na levy).

Eh, kyauta ne, ba a buƙatar account. Ana yin lissafi a na'urarka kai tsaye, ba a taɓa aika su zuwa server ba.

A'a — don jagora ne kawai, ba shawarar haraji ba.

NRS ita ce hukumar harajin tarayya ta Nigeria — tana karɓar PAYE, VAT, CIT da sauran harajin da TaxLane ke lissafawa. Da ake kiranta Federal Inland Revenue Service (FIRS) har sai Dokar Nigeria Revenue Service (Establishment) ta 2025 ta sauya mata suna, ya fara aiki 1 ga Janairu 2026. TaxLane ba ta da alaƙa da NRS ko wata hukumar gwamnati — duba 'Wannan shawarar haraji ce ta hukuma?' a sama.

A'a, ba kai tsaye ba. A ƙarƙashin NTA §202, kai mazaunin harajin Nigeria ne idan ka cika ɗaya kawai daga cikin abubuwa shida: kana da domicile a Nigeria, kana da gida da za ka iya amfani da shi a Nigeria, kana da zama na yau da kullum a Nigeria, kana da alaƙar tattalin arziki da iyali kai tsaye a Nigeria, ka zauna a Nigeria kwanaki 183 ko fiye cikin watanni 12 (hade da hutu na shekara ko rashi na wucin gadi, wanda ke ƙidaya zuwa jimlar maimakon a kansa), ko kana aiki a matsayin jakadan Nigeria a ƙasar waje. Ba za ka zama non-resident ba sai duk abubuwa shida sun kasa a lokaci guda — don haka gida da za ka iya amfani da shi kawai, ko mata da yara da suka rage a Nigeria, ya isa shi kaɗai ya sa ka ci gaba da zama resident, ko da yawan kwanakin da ka kashe a ƙasar waje nawa ne. Da zarar ka zama resident, NTA §12 tana biyan haraji akan kuɗin shigarka baki ɗaya, ko a ina ya samo asali kuma ko ka kawo shi Nigeria ko a'a.

Waɗanda aka tabbatar suna non-resident har yanzu suna bin Nigeria haraji akan wasu nau'o'in kuɗin shiga. Kuɗin aiki na ayyukan da aka yi a Nigeria yana ci gaba da zama mai biyan haraji a ƙarƙashin NTA §13(1)(b) idan employer mazaunin Nigeria ne ya biya, ko wani reshe ko permanent establishment na Nigeria na employer wanda ba mazaunin Nigeria ba ne ya ɗauka, ko kuma ba a biyan haraji a kansa a ƙasar da kake zaune — ɗaya daga cikin waɗannan hanyoyi guda uku ya isa, ba na ƙarshe kawai ba, don haka kuɗin da employer mazaunin Nigeria ya biya yana ci gaba da zama mai biyan haraji ko da an biya haraji a kansa a ƙasar waje ma. Bayan kuɗin aiki, non-resident kuma yana bin haraji akan capital gains akan assets da ke Nigeria kamar property ko hannun jari a kamfanin Nigeria (§17(2)), dividends daga kamfanin Nigeria ta hanyar final withholding tax (§19(1)), interest inda mai biyawa mazaunin Nigeria ne ba tare da la'akari da inda kake zaune ba (§4(6)(a)), da haya ko royalties akan property ko hakkoki da ke Nigeria (§4(1)(b)).