Nigeria · Invoice planning

Know the VAT.
Keep the invoice clear.

Add Nigeria's 7.5% standard VAT, extract it from a VAT-inclusive total, or test a clearly labelled planning rate. Classification guidance separates zero-rated supplies from exempt supplies.

7.5% standard rateNGN · Nigerian nairaLocal calculation and PDF

Sources & verification · Reviewed 22 July 2026: Nigeria Tax Act 2025 sections 148, 186 and 187; Nigeria Tax Administration Act 2025 section 22. Nigeria Revenue Service (NRS) is the administering authority. Report calculation error

Calculator

Add or extract VAT

Amounts stay in this browser. Nothing is saved or sent.

Total including VAT

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Amount before VAT—

VAT—

Total including VAT—

Rate used—

Invoice check

Zero-rated is not the same as exempt

Choose a broad supply family for a section-level pointer. This does not decide invoice classification.

Supply family

Needs reviewConfirm the exact invoice-level classification before relying on this guide.

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 2026-01-01

Nigeria - high risk - Codex Day 3 source and product review

Official source links

Law, regulation, or version

Tax Act 2025 sections 148, 186 and 187; Nigeria Tax Administration Act 2025 section 22

Calculation methodology

The shared local engine adds 7.5% VAT to a net amount or extracts VAT from a tax-inclusive amount. A confirmed zero-rated path applies 0%; exempt supplies are classification guidance and are not calculated as taxable invoices. Custom rates are visibly labelled planning scenarios. English, French, Swahili and the widget use the same engine.

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.

Input: Supply family selected from the zero-rated or exempt lists.
Expected: The interface identifies the applicable NTA 2025 section and does not treat exempt supplies as zero-rated invoices.
Why: Protects the statutory distinction between sections 186 and 187.

Change history

2026-07-22: Rebuilt the English, French, Swahili and widget surfaces on one NTA 2025 engine; separated zero-rated from exempt treatment; removed stale FIRS/VATA, withholding and AI claims; added private local PDF and URL-only sharing.
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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