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Taxparrot
BusinessUpdated 15 January 2026

Minimum ETR (15%) checker

Whether the 15% effective-tax-rate floor catches you, and roughly what the top-up would be. Indicative only — verify against the gazette.

Tax year

Your company's figures 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.

Scope

The trigger is ₦20,000,000,000 — but see the conflict below.

Part of a multinational group that consolidates for financial reporting.

Only relevant if you are part of an MNE group.

Your effective rate

CIT + development levy.

This tool is indicative

Pillar Two mechanics are complex, and the Nigerian rule is new. This is an estimator, not an authority: it applies the headline test to the figures you type. It does not model covered taxes, qualifying income adjustments, substance-based carve-outs or the interaction with other jurisdictions' top-up rules. Verify against the gazette and take advice before you act on it.

Enter your turnover and your income and tax figures on the left. We will tell you whether the 15% floor catches you and what the top-up would be — and where the law is unclear, we will say so rather than pick for you.

What this checks, and what it does not

From 2026 a company in scope must bear an effective tax rate of at least 15% on its net income. Where it does not, the shortfall is charged as a top-up. The test here is the headline one: taxes paid over net income, against the floor.

The real rule is more involved than that. Which taxes count as covered taxes, how qualifying income is adjusted, whether a substance-based carve-out reduces the base, and how a Nigerian top-up interacts with an income-inclusion rule elsewhere are all questions this tool does not answer. Treat the figure as a flag to investigate, not a liability to enter in a return.