Free calculators built strictly on the new Nigeria Tax Act 2025 โ personal income tax (PAYE) with the new 0%โ25% bands and rent relief, company income tax (0% / 30% + 4% Development Levy), capital gains, 7.5% VAT, and FIRS/NRS e-invoicing readiness. Everything runs in your browser โ your data never leaves your device.
8 live tools ยท built on the new law (effective 1 January 2026). No signup.
Calculate PAYE under the Nigeria Tax Act 2025 โ new 0%โ25% bands (first โฆ800,000 tax-free), 20% rent relief (max โฆ500,000), and pension/NHF deductions. Effective 1 January 2026.
Estimate Company Income Tax under the NTA 2025 โ 0% for small companies, 30% for others, plus the new 4% Development Levy on assessable profit. Includes the โฆ50M vs โฆ100M small-company threshold conflict.
Work out the new 4% Development Levy on assessable profits under the NTA 2025 โ the single levy that replaces the Tertiary Education Tax, NITDA, NASENI, and Police Trust Fund levies. Small companies are exempt.
Compute chargeable gains under the NTA 2025 โ companies at 30%, individuals at the progressive 0%โ25% PIT bands, with the new share-disposal exemption (proceeds under โฆ150M and gain โค โฆ10M in 12 months).
Check if your company qualifies as a 'small company' (0% CIT, no CGT, no Development Levy, VAT-exempt) using turnover, fixed assets, and the professional-services test โ with the โฆ50M (NTA) vs โฆ100M (NTAA) conflict flagged.
Find your e-invoicing wave from your annual turnover โ the NRS Merchant Buyer Solution (FIRSMBS) phases for large (โฅโฆ5bn), medium (โฆ1bnโโฆ5bn), and small (<โฆ1bn) taxpayers, with go-live dates and the Peppol BIS 3.0 UBL format.
New to the reform? See what changed under the Nigeria Tax Act 2025 โ a side-by-side old-vs-new guide.
Informational only โ not tax advice. Figures are sourced from the Nigeria Tax Act 2025 and Big-4 summaries (PwC, EY, KPMG); verify with the Nigeria Revenue Service or a qualified professional.