Disclaimer
These tools give estimates based on the Nigeria Tax Act 2025 and companion Acts effective 1 January 2026. They are not tax advice and do not create a professional relationship. Some provisions await guidance from the Nigeria Revenue Service and may change. This site is not affiliated with, endorsed by, or connected to the NRS, FIRS, LIRS, or any state revenue authority. Confirm your position with a qualified tax professional before acting.
What this site is
A set of free calculators for the Nigerian tax regime that took effect on 1 January 2026, with old-regime support where you still need it. The single job of the site is to produce a tax number you can trust, and show its working.
What this site is not
- Not tax advice. Using these tools does not create a professional relationship between us. We do not know your circumstances.
- Not a filing service. We do not submit anything to the NRS on your behalf and we do not integrate with TaxProMax or the NRS Merchant Buyer Solution.
- Not affiliated with any revenue authority. We are not connected to, endorsed by, or acting for the NRS, FIRS, LIRS or any state revenue service.
- Not a record. We store nothing. If you need a copy of a calculation, copy the working out before you leave.
Where the law itself is unclear
These are real contradictions in the gazetted Acts, not gaps in our research. We surface them wherever they affect a result rather than silently picking one number.
Two different “small” thresholds are in force
The Nigeria Tax Act s.202 sets the small-company turnover cap for income tax at ₦50 million. The Nigeria Tax Administration Act s.147 sets the small-business cap for VAT at ₦100 million. Both are gazetted; they do not agree.
A company with turnover between ₦50m and ₦100m is VAT-exempt but still pays 30% companies income tax. Most secondary sources wrongly quote ₦100m for both. We apply each threshold to its own tax and show you both.
The minimum-ETR turnover trigger is reported two ways
The Act text and EY put the domestic turnover trigger for the 15% effective-tax-rate rule at ₦20 billion. PwC and Baker Tilly summaries put it at ₦50 billion.
We default to ₦20 billion, the figure in the gazette, because it is the wider net and the safer assumption. This tool is indicative — verify against the gazette before acting.
The base for the Consolidated Relief Allowance is contested
Under PITA, what counts as “gross income” for CRA purposes has been contested since the Finance Act 2020, and practice varies between state revenue authorities.
We default to gross income = gross emoluments − (pension + NHF + NHIA + exempt items), and compute CRA on that. An advanced toggle lets you compute CRA on gross emoluments instead. This affects 2025 figures only.
Where guidance is still awaited
Several provisions are enacted but not yet operable, because the NRS or a minister has still to issue regulations. Tools that touch these say so on the page.
Presumptive taxation awaits regulation
The NTA provides for presumptive taxation of those without adequate records, but the ministerial regulation setting the basis has not been issued. If you keep no records, your assessment may not follow the computation shown here.
Digital-asset valuation and cost basis await NRS guidance
Digital assets are chargeable to capital gains tax from 2026, but the NRS has not issued guidance on valuation, cost-basis methodology (FIFO, average cost, or specific identification) or the treatment of losses. This estimate assumes you supply naira figures per disposal.
EDI priority sectors and certification await regulation
The Economic Development Incentive replaces Pioneer Status, but the priority-sector list, certification process and inspection regime have not been published. Eligibility here is indicative only.
The interest spread over MPR awaits NRS guidance
Late-payment interest is charged at the CBN Monetary Policy Rate plus a spread. The spread has not been set. We default it to 0, so the interest figure shown is a floor, not a prediction.
The status of the TP Regulations 2018 needs confirmation
Whether the Income Tax (Transfer Pricing) Regulations 2018 survive the NTA’s repeal-and-savings schedule should be confirmed against the gazette. Thresholds shown assume they continue in force.
The fossil-fuel surcharge commencement date is not set
The surcharge is enacted but its commencement awaits an order. It is not modelled here.
Capital gains across the 2025/2026 boundary need confirmation
Gains arising in 2025 were taxed at a flat 10%. The treatment of disposals straddling the boundary, and of assets acquired before 2026, has not been clarified. Check the date of disposal carefully.
Accuracy
Every rate carries the reference it came from and the date we last checked it — you will find that stamp at the bottom of each calculator. When a rate changes we log it in the changelog with its statutory reference. We would rather show you a caveat than a confident wrong answer. If you spot an error, we want to hear about it.