What is the VAT rate in Nigeria in 2026?

The standard VAT rate is 7.5%. It is unchanged for 2026. Some supplies are zero-rated (charged at 0% but still recoverable) and others are exempt (no VAT, and input VAT on them is lost).

How do I remove VAT from a total?

The VAT inside a VAT-inclusive amount is total × rate ÷ (1 + rate), not total × rate. At 7.5%, a total of ₦430,000 contains ₦30,000 of VAT.

How much is added when I put VAT on a price?

Adding VAT multiplies the net price by 1 plus the rate. At 7.5%, a net price of ₦430,000 becomes ₦462,250 including VAT.

What is the difference between zero-rated and exempt VAT?

Zero-rated supplies are taxable at 0%, so you charge no VAT but can still reclaim the input VAT on your costs. Exempt supplies are outside VAT entirely: you charge nothing, but the input VAT on the costs behind them cannot be reclaimed. Getting the two confused is the most common VAT error.

BothUpdated 15 January 2026

VAT calculator

Add VAT to a price or pull it back out of one, and see what your supply's classification does to the VAT on your own costs.

Tax year

Your 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.

The amount

I want to

Amount before VAT

What kind of supply is it?

Supply classificationStandard-rated — you charge 7.5%And you can reclaim the input VAT on your related costs.Zero-rated — you charge 0%And you can still reclaim the input VAT on your related costs. Zero-rated supplies are taxable supplies at 0%, so they count toward your taxable turnover.Exempt — you charge nothingAnd you cannot reclaim the input VAT on your related costs. That input VAT becomes a real cost to your business.

Zero-rated and exempt both charge nothing, so they look identical on the invoice. They are not the same thing, and confusing them is the most common VAT mistake a Nigerian business makes. The return preparer lists which supplies are which.

Enter an amount on the left. The net, the VAT and the gross appear here, along with what your classification means for the VAT on your own costs.

Why extracting VAT is not the same as multiplying by the rate

The rate applies to the value of the supply, not to the total on the invoice. So the VAT inside a VAT-inclusive figure is gross × 7.5% ÷ 107.5%, not gross × 7.5% — the second charges the rate on the VAT as well as on the supply, and overstates what you owe on every invoice you check. Open the working on any result above and you can see which of the two we used.

Common questions

What is the VAT rate in Nigeria in 2026?: The standard VAT rate is 7.5%. It is unchanged for 2026. Some supplies are zero-rated (charged at 0% but still recoverable) and others are exempt (no VAT, and input VAT on them is lost).
How do I remove VAT from a total?: The VAT inside a VAT-inclusive amount is total × rate ÷ (1 + rate), not total × rate. At 7.5%, a total of ₦430,000 contains ₦30,000 of VAT.
How much is added when I put VAT on a price?: Adding VAT multiplies the net price by 1 plus the rate. At 7.5%, a net price of ₦430,000 becomes ₦462,250 including VAT.
What is the difference between zero-rated and exempt VAT?: Zero-rated supplies are taxable at 0%, so you charge no VAT but can still reclaim the input VAT on your costs. Exempt supplies are outside VAT entirely: you charge nothing, but the input VAT on the costs behind them cannot be reclaimed. Getting the two confused is the most common VAT error.