Estimate Company Income Tax under the Nigeria Tax Act 2025: 0% for small companies, 30% for others, plus the new 4% Development Levy on assessable profit — with the ₦50M/₦100M small-company threshold conflict surfaced.
The two reform Acts disagree — pick the basis your adviser applies.
Estimated company tax (CIT + Levy)
Regular companyEffective rate on profit: 34.00%
From 1 January 2026, a small company pays 0% Companies Income Tax and is exempt from both the 4% Development Levy and capital gains tax. Every other company pays 30% CIT on total profit, plus a 4% Development Levy on assessable profit (profit before tax, adjusted for tax items, before capital allowances and losses).
Watch the small-company threshold. The Nigeria Tax Act (s.202) caps small-company turnover at ₦50,000,000, but the Nigeria Tax Administration Act (s.147) uses ₦100,000,000 — the two Acts conflict. Both require fixed assets ≤ ₦250,000,000 and exclude professional-services firms. This tool lets you toggle the basis and flags the ₦50M–₦100M gray zone.
See the standalone Development Levy calculator and the small-company status checker.
Source: Nigeria Tax Act 2025; PwC Worldwide Tax Summaries — Nigeria, Corporate (taxes on corporate income & other taxes, reviewed 29 May 2026); EY "Nigeria Tax Act, 2025 highlights"; TheCable (s.202 vs s.147 conflict, 26 Sep 2025). As of June 2026.
Small companies pay 0%. All other companies pay 30%. The Act allows a future reduction to 25% by presidential order on the advice of the National Economic Council, but that is not yet in force — the rate from 1 January 2026 is 30%.
The Nigeria Tax Act (s.202) defines a small company as one with gross turnover ≤ ₦50,000,000, while the Nigeria Tax Administration Act (s.147) uses ₦100,000,000. The two reform Acts disagree. PwC applies ₦100M; others cite ₦50M. We default to the NTA ₦50M figure and flag the conflict — confirm the operative threshold with the NRS.
A 4% levy on assessable profit that replaces the Tertiary Education Tax (3%), NITDA (1%), NASENI (0.25%), and Police Trust Fund (0.005%) levies. It applies to all companies except small companies and non-resident companies.
A company is not a small company if its fixed assets exceed ₦250,000,000 or if it renders professional services — regardless of turnover.
No. The calculator runs entirely in your browser — your figures never leave your device.
Informational only — not tax advice. A planning estimate under the Nigeria Tax Act 2025; minimum-ETR (turnover ≥ ₦50bn), petroleum/hydrocarbon, and pioneer-status companies follow different rules. Verify with the Nigeria Revenue Service or a qualified Nigerian tax professional. See our full disclaimer.