Bayanan biyan kudi
Sakamako
Jadawalin kaso
| Nau'in biya | Kamfani | Mutum | Kamfani mara mazauni | Mutum mara mazauni |
|---|---|---|---|---|
| Ribar hannun jari | 10% | 10% | 10% | 10% |
| Ribar lamuni | 10% | 10% | 10% | 10% |
| Haya ko jingina | 10% | 10% | 10% | 10% |
| Hakkin amfani da kadara | 10% | 5% | 10% | 5% |
| Aikin kwararre ko shawara | 5% | 5% | 10% | 10% |
| Kayayyaki ko kayan aiki | 2% | 2% | Babu | Babu |
| Hidimar hasumiyar sadarwa | 2% | 2% | 5% | 5% |
| Sauran ayyuka | 2% | 2% | 5% | 5% |
| Hanya, gada, gini ko tashar wuta | 2% | 2% | 5% | 5% |
| Sauran ayyukan gini | 5% | 5% | 10% | 10% |
| Kudin dillanci | 5% | 5% | 10% | 10% |
Yadda ake amfani da sakamakon
WHT rikon haraji ne daga tushen biyan kudi. Mai biyan kudi yana rike wani kaso, yana aika shi ga FIRS, sannan yana ba mai karba takardar shaida domin a iya amfani da shi wajen daidaita harajin karshe.
Idan ma'amala ta shafi mai karba mara mazauni, sabis na kan iyaka, ko kebe da ba a saba da shi ba, ka tabbatar da kwararren haraji kafin ka dogara da sakamakon.
Sources & verification - last reviewed 2026
Methodology: The tool chooses a WHT rate from the visible payment-type and recipient-type table, multiplies that rate by the gross payment, then shows the withholding amount and net amount payable.
Source and freshness: The table is a planning reference for common Nigerian WHT categories. Rates, exemptions, treaty treatment and filing procedures can change, so verify with FIRS guidance, a tax adviser, or the contract before withholding or remitting.
Disclaimer and privacy: This is not official tax filing advice and does not submit anything to FIRS. Amounts stay in this browser unless you copy them.
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