Build the WHT estimate
No names, Tax ID numbers, invoices or account details are requested. Inputs remain in this browser.
Calculation steps
Planning estimate only. Confirm the relevant authority, current due date, transaction classification, Tax ID status and relief documents. This is not a return, receipt, credit confirmation or tax advice.
Schedule rates used
These values reproduce the 2024 Gazette Schedule referenced by current 2026 JRB guidance.
| Transaction | Corp resident | Corp non-resident | Non-corp resident | Non-corp non-resident |
|---|---|---|---|---|
| Dividend / interest | 10% | 10% | 10% | 10% |
| Royalty | 10% | 10% | 5% | 5% |
| Rent / hire / lease | 10% | 10% | 10% | 10% |
| Professional fees | 5% | 10% | 5% | 10% |
| Goods (not manufacturer) | 2% | N/A | 2% | N/A |
| Tower services | 2% | 5% | 2% | 5% |
| Other services | 2% | 5% | 2% | 5% |
| Specified construction | 2% | 5% | 2% | 5% |
| Other construction | 5% | 10% | 5% | 10% |
| Brokerage | 5% | 10% | 5% | 10% |
| Directors' fees | N/A | N/A | 15% | 20% |
| Net winnings | N/A | N/A | 5% | 15% |
Why the date and authority matter
The Nigeria Tax Act 2025 applies from 1 January 2026. Federal transition guidance says pre-2026 liabilities remain under repealed laws. For 2026, section 51 requires deduction at rates prescribed by regulations, while the February 2026 JRB Personal Income Tax Guidelines explicitly reference the 2024 Deduction at Source Regulations.
The page does not repeat the old blanket “FIRS within 21 days” instruction. The relevant authority can be the Nigeria Revenue Service, a State Internal Revenue Service or the FCT authority. The 2026 JRB individual guidance says non-employee WHT is filed and paid by the last day of the following month; corporate users should confirm the active NRS portal period and current direction.
Questions before relying
Does a missing Tax ID always double WHT?
The 2024 Regulations specify doubling for supply of goods, services or other eligible non-passive income. This calculator does not double passive dividend, interest, royalty or rent rates merely because the Tax ID box is clear.
Can a small company payer skip WHT?
The Regulations contain a narrow condition for a qualifying small corporate or equivalent unincorporated payer when the supplier has a valid Tax ID and monthly transaction value is ₦2 million or less. The calculator never assumes those legal conditions; use the verified exemption path only with evidence.
Is a treaty country enough to use a lower rate?
No. Confirm that the treaty or protocol is duly ratified, the recipient and payment qualify, and the chosen rate is actually lower than the Schedule rate.