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.
Dole a cika duka bukatun biyu a lokaci guda — kamfani da ke ƙasa da turnover ceiling amma sama da fixed-assets ceiling (ko akasin haka) har yanzu bai cancanta ba, ko da adadin ɗaya kaɗai zai wuce.
| Bukata | Ƙima |
|---|---|
| Bukatar turnoverTurnover ceiling | ₦50,000,000.00 |
| Bukatar fixed assetsFixed-assets ceiling | ₦250,000,000.00 |
| Ƙimar idan ka cancantaRate if eligible | 0% |
Kasuwancin professional services ba su cancanta ba, ko da yawan turnover nasu nawa ne.
Ka shigar da cikakken CIT return a cikin watanni 6 daga ƙarshen shekarar kuɗinka, ko da ₦0 ake bin ka. Sabbin kamfanoni: a cikin watanni 18 daga rijista ko watanni 6 daga farkon lokacin lissafinka, wanda ya fara zuwa.
Standard Companies Income Tax rates za su shafi — shigar da ribar da za a biya haraji a kai (adadin daga accountant ɗinka ko management accounts na baya-bayan nan, ba jimillar revenue ɗinka kai tsaye ba) kai tsaye a cikin CIT calculator a sama don samun kimantawa a ƙimar 30% ta yau da kullum. Wannan kimantawar ba ta haɗa da Development Levy na kashi 4% ko 15% minimum effective tax rate wanda zai iya shafar manyan kamfanoni ba — tabbatar da abin da za ka biya na ƙarshe tare da ƙwararren haraji.
Capital allowances (akan capital expenditure wanda ya cancanta) da loss relief (asarar kasuwanci da aka ɗauko daga baya) su ne deductions biyu da suke canza ribar da za a tantance zuwa ribar da za a biya haraji a kai.
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.
An samo daga Dokar Haraji ta Nigeria ta 2025 — duba cikakkun citations →
Not sure whether your company owes CIT at all? Read the guide.