EDI / incentive eligibility checker
What the Economic Development Incentive that replaced Pioneer Status could be worth on your capital spend — and why nobody can yet tell you whether you qualify.
Your project details never leave your device. This calculator runs entirely in your browser. Nothing you type is sent to us, logged, or stored — there is no server to send it to.
Your project
There is no published priority-sector list to test this against, so this field changes nothing in the result. We ask because you will need the answer when the list arrives — not because we can score it.
Optional — leave it blank and the schedule runs in years 1 to 5 instead.
Enter your qualifying capital expenditure on the left and we will show the indicative credit schedule — what the incentive would be worth if you qualify. Whether you qualify is a question nobody can answer yet.
Where these rates come from
- Nigeria Tax Act 2025, Economic Development Incentive provisions — verified 15 January 2026The EDI replaces Pioneer Status: a 5% tax credit per annum on qualifying capital expenditure for 5 years, carried forward up to 5 further years. Priority sectors await regulation.
- Nigeria Tax Act 2025, s.202 (small company definition) · Part III (rates) — verified 15 January 2026CONFLICT SMALL_CO_THRESHOLD: NTA s.202 sets ₦50m for income tax; NTAA s.147 sets ₦100m for VAT. Both apply, to different taxes.
Why this tool will not tell you if you qualify
The Economic Development Incentive replaces Pioneer Status. Instead of a holiday from tax, it gives a credit of 5% of qualifying capital expenditure a year for 5 years, with unused credit carried forward for up to 5 more.
The arithmetic is settled. Who it applies to is not. The priority-sector list, the certification process and the inspection regime all await regulation, and until they are published, no tool — this one included — can tell you whether your project is in or out. We could ask you to pick a sector from a list and show you a green tick. It would be made up. So the sector field here does nothing, and says so.