Estimate Your Tax Obligations
Use our free calculator to estimate your PAYE income tax, withholding tax, or development levy under the Nigeria Tax Act 2025. These are estimates only; actual assessments are generated when you file.
Enter Your Income Details
All amounts are in Nigerian Naira (₦)
Withholding Tax Calculator
Estimate the WHT on a transaction per NTAA 2025 statutory rates
VAT Calculator
Calculate VAT at 7.5% per Nigeria Tax Act 2025
Community Development Levy
As introduced by the Nigeria Tax Act 2025
Nigeria Tax Act 2025: PAYE Progressive Tax Brackets
| Taxable Income Band | Rate | Tax on Band | Cumulative Tax |
|---|---|---|---|
| First NGN300,000 | 7% | ₦21,000 | ₦21,000 |
| NGN300,000 - NGN600,000 | 11% | ₦33,000 | ₦54,000 |
| NGN600,000 - NGN1,100,000 | 15% | ₦75,000 | ₦129,000 |
| NGN1,100,000 - NGN1,600,000 | 19% | ₦95,000 | ₦224,000 |
| NGN1,600,000 - NGN3,200,000 | 21% | ₦336,000 | ₦560,000 |
| Above NGN3,200,000 | 24% | N/A | N/A |
CRA = Higher of (₦200,000 or 1% of gross income) + 20% of gross income. Minimum wage earners (₦70,000/month or below) are exempt. Individuals earning ₦25M or below per year are exempt from minimum tax (0.5%).
Ready to File Your Taxes?
Create a free account to file returns, make payments, and track all your tax obligations online