Guides

Six things worth understanding before you trust any number, including ours.

Each guide states the rule, names the section it comes from, and says plainly where the law contradicts itself. Where a guide states a rate, that rate is checked against the same configuration the calculators use. Every one carries the date we last verified it.

• What changed on 1 January 2026

  The Nigeria Tax Act 2025 replaced most of what you knew about Nigerian tax. Here is what actually moved, including the changes that cost people money.

  Last verified 15 January 2026

• PAYE explained

  How pay-as-you-earn is actually worked out under the 2026 rules — gross emoluments, deductions, chargeable income, and why your marginal rate is not the rate you pay.

  Last verified 15 January 2026

• Am I a small company?

  Two gazetted Acts set two different small-company thresholds — ₦50m for income tax, ₦100m for VAT. Both are in force. Here is what that means for you.

  Last verified 15 January 2026

• Zero-rated vs exempt VAT

  Both mean you charge no VAT. Only one lets you reclaim the VAT on your costs. Getting this wrong is the most expensive routine mistake a Nigerian SME makes.

  Last verified 15 January 2026

• WHT: final tax or credit?

  Withholding tax is sometimes an advance payment you get back and sometimes a tax that is simply gone. Treating one as the other costs money in both directions.

  Last verified 15 January 2026

• Your filing calendar

  Every Nigerian tax deadline that might apply to you, what triggers it, and what missing it costs — monthly obligations, annual returns, and the ones tied to your year-end.

  Last verified 15 January 2026

Guides are explanation, not advice. Read the disclaimer before acting on anything here.