All calculators updated for the Nigeria Tax Act 2025 — effective 1 January 2026. PAYE, Company Income Tax, VAT, and Capital Gains Tax in one place.
NTA 2026 is now in effect. The Nigeria Tax Act (signed 26 June 2025) replaced PITA, CITA, CGTA, and VAT Act from 1 January 2026. All calculators below reflect the new regime. Where relevant, PITA 2025 is shown for comparison.
Dual-regime calculator: NTA 2026 and PITA 2025. Includes salary slider, deductions, charts, AI tax advisor, and PDF download.
✦ Most popular → Quick Calculator Company Income Tax (CIT)CIT at 30% standard + 4% Development Levy. Small company exemption (≤₦100M turnover). Minimum ETR for multinationals.
NTA 2026 → Quick Calculator VAT Calculator7.5% standard rate. Zero-rated vs exempt items guide. Input/output VAT for businesses. VAT registration threshold checker.
NTA 2026 → Quick Calculator Capital Gains Tax (CGT)10% individuals / 30% companies under NTA 2026. Share disposal exemptions, reinvestment relief, and small company exemptions.
NTA 2026 — CGT 30% for companies →| Annual Taxable Income | Monthly Equivalent | Rate |
|---|---|---|
| ₦0 – ₦800,000 | Up to ₦66,667/mo | 0% |
| ₦800,001 – ₦3,000,000 | ₦66,668 – ₦250,000/mo | 15% |
| ₦3,000,001 – ₦12,000,000 | ₦250,001 – ₦1,000,000/mo | 18% |
| ₦12,000,001 – ₦25,000,000 | ₦1,000,001 – ₦2,083,333/mo | 21% |
| ₦25,000,001 – ₦50,000,000 | ₦2,083,334 – ₦4,166,667/mo | 23% |
| Above ₦50,000,000 | Above ₦4,166,667/mo | 25% |
| Company Type | Criteria | Rate |
|---|---|---|
| Small Company — CIT | Turnover ≤ ₦100M AND Fixed Assets ≤ ₦250M | 0% |
| Small Company — Dev Levy | Same as above | Exempt |
| Small Company — CGT | Same as above | Exempt |
| Standard Company — CIT | All other companies | 30% |
| Development Levy | Standard companies (on assessable profit) | 4% |
| Multinational Minimum ETR | Group turnover ≥ €750M or ≥ ₦50B | 15% min |
| Category | Examples | Rate |
|---|---|---|
| Standard-rated | Most goods & services, professional fees | 7.5% |
| Zero-rated (input VAT reclaimable) | Basic food, medical, education, electricity, pharma, agri inputs | 0% |
| Exempt (input VAT not reclaimable) | Residential rent, baby products, sanitary products, exports, crude oil | Exempt |
| Small business threshold | Annual turnover ≤ ₦100M — no VAT obligation | Not applicable |
| Taxpayer Type | Asset / Condition | Rate |
|---|---|---|
| Individual | Any chargeable asset | 10% |
| Company (NTA 2026) | Any chargeable asset | 30% |
| Small Company | Turnover ≤ ₦100M, fixed assets ≤ ₦250M | Exempt |
| Share disposal exemption | Sales ≤ ₦150M / 12 months AND gain ≤ ₦10M | Exempt |
| Reinvestment relief | Gains reinvested in Nigerian company within 12 months | Deferred |
| Loss of employment | Compensation up to ₦50M | Exempt |