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 |
|---|---|
| Turnover ceiling | ₦50,000,000.00 |
| Fixed-assets ceiling | ₦250,000,000.00 |
| Rate 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.
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.
Sourced from the Nigeria Tax Act 2025 — see full citations →
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