VAT calculator Nigeria 2026
7.5% VAT (NTA s.147) plus the registration-threshold debate, shown rather than guessed.
Type a supply amount. The rate is 7.5% from the Act, not from a blog. The checker shows why ₦50m and ₦100m both appear in 2026 commentary.
As of 1 Jan 2026
VAT on taxable supplies is 7.5% under NTA s.147. Section 148 is about value of supplies, not the rate. Registration thresholds are not settled in public commentary; this tool prints both common readings.
7.5%
₦0
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₦50 million: false
₦100 million: false
NTA s.147 fixes the rate at 7.5%. The turnover figure that triggers VAT registration versus NTAA s.22 small-business filing relief is not settled in secondary sources — ₦50m and ₦100m both appear. This checker shows both tests. Have a named reviewer apply the gazetted sections to the facts.
- Nigeria Tax Act 2025, Fourth Schedule (section 58) — individuals’ income tax rates 2026-09-02
- Nigeria Tax Act 2025, section 30 — ascertainment of chargeable income; eligible deductions including rent relief 2026-09-02
- Nigeria Tax Act 2025, section 31 — deductions must be claimed in writing 2026-09-02
- Pension Reform Act 2014 — employee contribution of 8% of pensionable emoluments 2026-09-02
- Nigeria Tax Act 2025, section 147 — VAT charged at 7.5% 2026-09-02
- Nigeria Tax Act 2025, section 152 — VAT invoice contents 2026-09-02
- Nigeria Tax Administration Act 2025, section 22 — small-business VAT filing relief (₦100m turnover test as published) 2026-09-02
- Nigeria Tax Act 2025, section 56 — small company at 0%; any other company at 30% 2026-09-02
- Nigeria Tax Act 2025, section 59 — development levy of 4% other than small companies and non-resident companies 2026-09-02
- Nigeria Tax Act 2025, interpretation — printed “small company” definition (₦100m turnover / ₦250m assets) 2026-09-02
- KPMG, Updates to the Nigeria Tax Act (July 2025) — records a change of the small-company turnover test from ₦100m to ₦50m 2026-09-02
- Nigeria Tax Act 2025 — withholding tax framework consolidated from CITA/PITA (rates themselves were not rewritten as a new schedule in the printed Act’s Fourth Schedule) 2026-09-02
- Published NTA 2025 practitioner summaries of WHT rates and the resident small-company monthly-threshold / TIN exemption 2026-09-02
Sources
- Nigeria Tax Act 2025 2 Sept 2026
Read the guide
- VAT guide
7.5% and the registration-threshold debate.