Nigeria VAT
Calculator 2026

Standard 7.5%, zero-rated food from Jan 2026, exempt healthcare, education, transport. Calculate VAT-inclusive price, VAT-exclusive price, VAT amount, and reverse VAT extraction.

Standard 7.5% Zero-Rated Food (Jan 2026) NGN · Nigerian Naira Exempt: Healthcare, Education, Transport

Last verified: March 2026 · Source: Federal Inland Revenue Service (FIRS) · VAT Act (VATA) 2021

2026 Key Facts: Standard VAT rate 7.5% applies to most goods and services. From January 2026, certain food items are zero-rated. Exempt: healthcare services, medicines, education, domestic transport, financial services, and agricultural inputs. FIRS reviews rates quarterly.

Enter Amount Nigerian Naira · ₦
Calculation ModeChoose your input type
Add VAT
Price + VAT
Remove VAT
Extract VAT from total
Amount (NGN) ₦100,000
₦1,000₦50,000,000
AmountEnter exact value
₦
VAT RateSelect applicable rate
Total (Inclusive)
₦0
Breakdown
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Nigeria — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.

Exempt from VAT

✓ Healthcare services & medicines
✓ Education & textbooks
✓ Domestic transport
✓ Financial services (banking, insurance)
✓ Agricultural inputs & unprocessed food (from Jan 2026)
Nigeria VAT Rates ▾
Standard Rate7.5% on most goods & services
Zero-Rated (from Jan 2026)0% on food items
ExemptHealthcare, education, transport, finance

VAT is charged on the supply of goods and services in Nigeria. FIRS administers VAT collection. Registered businesses must file returns monthly or quarterly depending on turnover.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on VAT Act (VATA) 2021 and FIRS guidelines. Verify with FIRS (firs.gov.ng) or a qualified tax advisor.
Nigeria VAT Calculator
Nigeria VAT Calculator
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Updated: Mar 2026
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Nigeria VAT FAQ

Common VAT Questions

What is the standard VAT rate in Nigeria?

The standard VAT rate in Nigeria is 7.5%. This applies to most goods and services. From January 2026, certain food items including grains, vegetables, fruits, meat, and eggs are zero-rated.

Which items are zero-rated for VAT?

Zero-rated items (0% VAT, effective Jan 2026) include unprocessed food: grains, vegetables, fruits, meat, poultry, fish, eggs, and dairy. Processed foods remain subject to 7.5% VAT.

What services are exempt from VAT?

Exempt services include: healthcare and medical services, education and training, domestic passenger transport, financial services (banking, insurance), and agricultural services. These do not charge VAT.

How do I calculate reverse VAT?

To extract VAT from a total amount (reverse VAT): Divide the total by 1.075 to get the net, then subtract net from total to get VAT amount. This calculator does this automatically when you select "Remove VAT" mode.

Who collects and remits VAT in Nigeria?

VAT-registered businesses collect VAT from customers and remit to FIRS. Filing frequency depends on annual turnover: large businesses file monthly, smaller businesses file quarterly. Non-registered businesses cannot charge VAT.

What is the VAT registration threshold in Nigeria?

Businesses with annual turnover of ₦25 million or more are required to register for VAT with FIRS. Those below the threshold can voluntarily register. Registration is done through the FIRS portal (taxes.firs.gov.ng).

Money tool operating notes

Use the Nigeria VAT calculator for invoice checks and pricing reviews

This page helps teams separate VAT-exclusive, VAT-inclusive and VAT amount views without pretending to decide the tax treatment of every product or service.

Clear use case

Use it when pricing a Nigerian invoice, checking whether a quote is VAT-inclusive, or explaining VAT separately to a client before the invoice is issued.

Worked example

If a standard-rated service is NGN 100,000 before VAT and the 7.5% treatment applies, the VAT amount is NGN 7,500 and the invoice total is NGN 107,500. For VAT-inclusive prices, use reverse VAT to split base and VAT.

Methodology and assumptions

The calculator applies the selected VAT treatment to the amount entered. It does not decide whether a supply is exempt, zero-rated, outside scope or standard-rated.

FAQ

  • What should I check before using the result? Confirm the supply type, customer location, invoice date and whether the amount entered is VAT-inclusive or VAT-exclusive.
  • Can I use this on my own website? Yes. The business paths below cover widgets, sponsorship, API access and branded VAT calculators.

Related tools and business paths

Reviewed for page structure and sales readiness: May 4, 2026. Verify VAT treatment with FIRS, the latest official guidance or a qualified tax adviser before filing returns or issuing final tax documents.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-03-01

Nigeria - high risk - AfroTools source audit

Official source links

Law, regulation, or version

Last verified: March 2026 · Source: Federal Inland Revenue Service (FIRS) · VAT Act (VATA) 2021 2026 Key Facts: Standard VAT rate 7

Calculation methodology

The calculator splits the entered amount into net amount, VAT, and VAT-inclusive total using the displayed standard or custom VAT rate. Zero-rated and exempt categories are treated as decision guidance and must be confirmed against the linked authority material before filing.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Product classification, exemption, and zero-rating rules can require invoice-level review.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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