Withholding tax in Nigeria 2026
WHT still sits on contracts, rent, interest and the usual list. The NTA 2025 printed Fourth Schedule did not republish a clean rate table; practitioner summaries and the TIN / ₦2 million monthly small-company exemption are what software vendors are coding. We flag that.
Written by Accounting Software Africa editorial Reviewed by Accounting Software Africa editorial, Publisher editorial desk. Tax figures are cited to the Nigeria Tax Act 2025. Assign a named ICAN reviewer in this field before treating a page as a signed professional opinion.
Last updated 2 Sept 2026
Did NTA 2025 rewrite WHT rates?
It consolidated the framework. A neat new schedule of every WHT rate is not what the printed Fourth Schedule is for. That is why this site is careful.
What is the ₦2 million monthly exemption?
Practitioner notes say resident small companies with a TIN can be exempt below ₦2 million a month. Until you hold the NRS circular, show that sentence to the client as a maybe.
Tool
- WHT calculator
Same rates, same caveats.
Sources
- NTA 2025 2 Sept 2026