Add 7.5% VAT to a net price, or extract the VAT from a VAT-inclusive amount. See the net, VAT, and gross figures instantly. The Nigeria Tax Act 2025 keeps the 7.5% rate — only the zero-rated and exempt lists changed.
amount is net (VAT-exclusive)
Gross total (incl. VAT)
The VAT figure of ₦7,500.00 is the output tax to remit on a sale, or recoverable input tax on a purchase tied to your taxable supplies. Under the Nigeria Tax Act 2025 the rate stays at 7.5%, but the zero-rated and exempt lists are wider — check the treatment of your supply below.
Nigeria applies a standard 7.5% VAT on most goods and services. The maths depends on the figure you start from:
net × 1.075 = gross, and the VAT is net × 7.5%.gross ÷ 1.075 = net, and the VAT is gross − net.The big change for 2026 is scope, not rate: the NTA 2025 widens the lists of supplies taxed at 0% (input VAT recoverable) and supplies that are exempt (no input VAT recovery).
Source: Nigeria Tax Act 2025; PwC Worldwide Tax Summaries — Nigeria "Other taxes" (reviewed 29 May 2026); PwC Nigeria "The Nigerian Tax Reform Acts"; KPMG "The Nigeria Tax Act 2025". As of June 2026.
The standard VAT rate is 7.5%. The Nigeria Tax Act 2025 retained the 7.5% rate (the proposed increase to 10%/15% was dropped) while expanding the zero-rated and exempt lists.
Multiply the net (VAT-exclusive) price by 1.075. For example, ₦100,000 + 7.5% VAT = ₦107,500, of which ₦7,500 is VAT. Select “Add VAT” and enter the net amount.
Divide the gross (VAT-inclusive) amount by 1.075 to get the net amount, then subtract it to find the VAT. For example, ₦107,500 ÷ 1.075 = ₦100,000 net, so VAT is ₦7,500. Select “Remove VAT” to do this automatically.
Zero-rated supplies are taxed at 0% and you can recover the input VAT on related purchases. Exempt supplies carry no VAT, but you cannot recover input VAT on them. The NTA 2025 expanded both lists.
Small companies (turnover ≤ ₦100M and fixed assets ≤ ₦250M) are not required to charge VAT, even if registered.
Informational only — not tax advice. This is a general arithmetic aid for Nigerian VAT at the standard 7.5% rate; zero-rated and exempt supplies follow different rules. Confirm your VAT treatment with the Nigeria Revenue Service or a qualified Nigerian tax adviser. See our full disclaimer.