Nigeria Tax Calculator Suite.
Eight working calculators tied to a single, versioned parameter file — small-company classification through Pillar Two screening — built for the NTA 2025 / NRS era.
Parameter version 2026.1.0-indicative · Effective 2026-01-01
This calculator is for general guidance only and does not constitute tax advice. Rates, thresholds and effective dates must be verified against current Nigeria Revenue Service guidance before use.
Company Classification Checker
Confirm whether your entity is a small, medium or large taxpayer under NTA 2025 — the gateway test for CIT rate, development levy and WHT exemption.
Open calculatorCompanies Income Tax Calculator
Estimate Companies Income Tax on assessable profit by taxpayer class — small (0%), medium and large.
Open calculatorDevelopment Levy Calculator
Estimate the 4% Development Levy that consolidates TET, NASENI, PTF and NITDA — with the small-company exemption applied.
Open calculatorVAT Calculator
Compute net VAT payable — output VAT, reverse-charge VAT on imported services and the new broader input-VAT recovery.
Open calculatorWithholding Tax Calculator
Compute WHT by transaction category with small-supplier and de-minimis exemptions applied automatically.
Open calculatorPAYE Calculator
Estimate annual PAYE under the NTA 2025 bands — with pension, NHF and the new rent relief replacing CRA.
Open calculatorMinimum Effective Tax Rate Checker
Screen whether your group is in scope of Pillar Two / domestic minimum top-up tax and estimate the headline top-up.
Open calculatorTax Readiness Score Calculator
Score your tax function on governance, compliance, technology, controls and reporting — banded against the Outliers Tax Excellence standard.
Open calculatorConfigurable, not hard-coded.
Every rate, threshold and band lives in a single typed parameter file (Nigeria Tax Act 2025 (NTA 2025) + Nigeria Tax Administration Act 2025 (NTAA 2025)). Updates flow into every calculator the moment the parameter version is bumped. Current status: INDICATIVE_VERIFY.