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.
Babu ceiling sama da wannan floor — kowane turnover, ko babba ne ko ƙarami, ana biyan haraji da rate iri ɗaya, babu tabbataccen babban iyaka.
Presumptive tax ba ya nufin kai VAT-exempt ne ko kana da VAT liability ba — duba VAT calculator daban idan kai VAT-registered ne ko kana bukatar hakan. Idan kasuwancinka kamfani ne mai rijista maimakon sole proprietorship ko informal business, duba CIT calculator maimakon don eligibility na kamfani — ƙananan kamfanoni (turnover har zuwa ₦50,000,000.00 a ƙarƙashin NTA §202) suna biyan 0% CIT, wanda za ka iya kwatanta shi da adadin presumptive tax ɗinka ta amfani da panel a sama.
Ba a bin presumptive tax — iyakar tana aiki ne kawai idan an kai ko wuce wannan adadi.
Eh — turnover da ya kai ko wuce iyakar ana biyan haraji ta atomatik, amma kana iya opt out ka shigar da rahoto ta hanyar cikakken self-assessment maimakon.
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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