Nigeria Capital Gains Tax (CGT) Calculator

Eh. A ƙarƙashin NTA §28(2)(a)(v)/§58, ribar mutum ɗaya da za a biya haraji a kai ana haɗa ta cikin jimillar kuɗin shigarsa ana biyan haraji a ƙimar progressive PAYE bands guda, ba wata ƙima ta daban ba. Ribar kamfani da za a biya haraji a kai (§27(1)/§56) ana haɗa ta cikin jimillar riba ana biyan haraji a ƙimar Companies Income Tax da ake da ita ta 0%/30%.

Gidan da ake zama a matsayin babban wurin zama na ainihi (principal private residence) an keɓe shi gaba ɗaya a ƙarƙashin §51 (sau ɗaya a rayuwa, babu ƙarancin lokacin mallaka). Hannun jarin kamfanin Najeriya an keɓe su a ƙarƙashin §34(1)(a) idan kuɗin da aka samu daga sayarwa ya yi ƙasa da ₦150,000,000 kuma riba ta yi ƙasa da ko daidai da ₦10,000,000, ko kuma idan an sake saka hannun jarin gaba ɗaya a hannun jarin kamfanin Najeriya a cikin shekara guda, ko kuma an canja su a wata ma'amalar securities-lending da aka tsara.

Babu keɓancewa don ƙananan ma'amaloli ko de-minimis don sayar da crypto ko wata dukiyar dijital a ƙarƙashin dokar Najeriya — keɓancewar §52 na personal chattels ta shafi kayan jiki masu motsi ne kawai, kuma digital assets ba su da jiki bisa ma'anar NTA. Duk sayarwar digital-asset da za a biya haraji a kai za a caje ta ko da ƙarama ce.

Kuɗin dijital na gwamnati — eNaira ko kuɗin dijital na babban bankin wata ƙasa — ana ɗaukarsa a matsayin fiat, ba dukiyar da za a biya haraji a kai ba, saboda haka sayar da shi ba ya taɓa haifar da Capital Gains Tax ko virtual-asset withholding a ƙarƙashin NRS Guidelines.

Eh, don Cryptocurrency, Security/investment token, da NFT — VASPs (virtual asset service providers) dole ne su cire 1% na jimillar kuɗin da aka samu daga sayarwa su mika shi, ko sayarwar riba ce ko hasara. Yi amfani da abin da aka cire a matsayin credit akan abin da za ka biya na ƙarshe idan ka shigar da rahoton shekara-shekara.

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.