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.
Direct assessment tana biyan haraji ne akan ainihin ribar kasuwancinka — turnover cire allowable expenses (wholly and exclusively incurred in the production of the income) da kuma duk wani capital allowance da aka nema akan kayan aiki ko motoci masu cancanta — a matakan progressive iri ɗaya da PAYE ke amfani da su akan albashi, daga 0% akan farkon ₦800,000.00 har zuwa 25% sama da ₦50,000,000.00.
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.
A ƙarƙashin NTA 2025 §20(1), duk wani kashe kuɗi da za a iya cirewa dole ne a kashe shi kai tsaye kuma kawai don samar da kudin shiga — ba kawai kashe kuɗin da ya shafi kasuwanci ba. §21 ya haramta capital expenditure, kashe kuɗin gida/na sirri, book depreciation, da wasu categories daban-daban; kashe kuɗi akan kayan aiki ko motoci ana taimaka masa ne ta hanyar capital allowance, ba a matsayin ainihin kashe kuɗi ba.
Eh. First Schedule Part I tana aiki ga mutane kamar yadda take aiki ga kamfanoni — capital expenditure da ta cancanta ana taimaka mata ne da flat annual rate bisa asset class (10% don gine-gine/noma/mast/intangible/manyan motocin dako, 20% don kayan aiki/kayan aikin gona/kayan daki/wasu kayan aiki, 25% don motoci/software/wasu capital expenditure), ana shigar da ita daban da kuɗaɗen kasuwanci na yau da kullum da za a iya cirewa.
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 →