Alaye ilé-iṣẹ́
Abajade owó-orí
Bí a ṣe ka abajade
CIT ṣiṣẹ́ lórí èrè tí owó-orí kan lẹ́yìn tí a ti yọ capital allowances ati dividend tí kò wọ̀ owó-orí. Ní ẹ̀dà orísun yìí, ilé-iṣẹ́ pẹ̀lú turnover títí dé NGN 100 million jẹ́ 0%, ilé-iṣẹ́ tó ju bẹ́ẹ̀ lọ sì lo 30% àti levy idagbasoke 4%.
Lo abajade fún ìmúràn ìṣúná, ìjíròrò pẹ̀lú akántà, tàbí àyẹ̀wò ipa capital allowances. Ṣaaju ìfilọlẹ̀ tàbí ìsanwó, jẹ́risi pẹ̀lú FIRS tàbí amòye owó-orí nítorí ipo ilé-iṣẹ́, ìyọkúrò tí a gba, ati ọdún ayẹwo lè yí abajade padà.
Sources & verification - last reviewed 2026
Methodology: The calculator subtracts capital allowances and exempt dividend inputs from assessable profit, applies the selected or auto-detected company size, then estimates CIT and development levy from the visible assumptions.
Source and freshness: This is a planning model for Nigerian company tax. CIT thresholds, levies, exemptions and filing practice can change, so verify with FIRS guidance, your accountant, or a tax adviser before filing or paying.
Disclaimer and privacy: This is not official tax advice and does not file with FIRS. Values stay in this browser unless you copy them.
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