Eh. A ƙarƙashin Deduction of Tax at Source (Withholding) Regulations 2024, abokin ciniki ya kamata ya cire kashi 5% akan kuɗin sana'a/shawarwari ko ayyukan fasaha, kashi 10% akan haya, kashi 2% akan kwangiloli gaba ɗaya ko samar da kayayyaki, kashi 10% akan dividends, kashi 10% akan interest, da kashi 5% akan royalties ga mutum ɗaya (10% ga kamfani). Wannan withholding tax (WHT) ba ƙarin haraji ba ne — credit ne akan abin da kake bi lokacin da ka shigar da rahoton shekara-shekara.
Waɗannan ƙimomin sun yi daidai ko an biya ka a matsayin kamfani mai rijista ko kuma a matsayin mutum ɗaya — babu wata ƙima ta daban, mafi ƙasa, ga masu kasuwanci ɗaya ko freelancer. Banda kawai shi ne royalties, inda mutum ke biyan kashi 5% kuma kamfani ke biyan kashi 10%; wannan calculator na amfani da ƙimar mutum.
| Nau'in ma'amala | Ƙima |
|---|---|
| Professional/consultancy fees | 5% |
| Technical services | 5% |
| Rent | 10% |
| General contracts/goods supply | 2% |
| Dividends | 10% |
| Interest | 10% |
| Royalties | 5% |
A'a — credit ne akan abin da kake bi lokacin da ka shigar da rahoton shekara-shekara, ba ƙarin haraji ba ne.
Wanda zai biya ne ke cire harajin kafin ya biya ka sannan ya mika shi a madadinka — shigar da ko dai adadin invoice kafin a cire (gross) ko adadin da kake so ka karɓa bayan an cire (net) sai TaxLane ta warware ɗayan.
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 →
Not sure who actually withholds this, or why? Read the guide.