Nigeria Tax & Investment Guides
16 guides covering Nigerian taxation, progressive PAYE (7–24%), VAT 7.5%, corporate income tax (30% large, 20% SME), capital gains tax 10%, property taxes, pension contributions, NHIS, and key investment topics.
Personal Tax & Residency
Progressive PAYE 7–24%, consolidated relief allowance, 183-day residency rule
Nigeria Personal Income Tax Guide 2026 — Progressive PAYE (7%–24%)
personal income tax in Nigeria. Progressive PAYE rates 7% to 24%, consolidated relief allowance, self-assessment for self-employed, and filing requirements for 2026.
Nigeria Tax Residency Guide 2026
tax residency in Nigeria. 183+ days physical presence test. Permanent home test. No citizenship-based taxation. Non-resident Nigeria-source income only. FIRS registration for non-residents. No exit tax. DTA tiebreaker rules.
VAT & Indirect Tax
VAT 7.5% standard rate, withholding VAT, monthly returns via TaxPro Max
Nigeria Tax Filing Guide 2026
tax filing in Nigeria. Annual ITR due March 31 (individuals PAYE via state IRS). CIT returns 6 months after accounting year end. VAT returns monthly (21st). eFiling via FIRS TaxPro Max. WHT returns monthly. Penalties 10% + CBN rate.
Nigeria VAT Guide 2026 — 7.5% Standard Rate
Value Added Tax in Nigeria. 7.5% standard VAT rate, exempt supplies, registration thresholds, filing requirements, withholding VAT, and the Finance Act changes for 2026.
Business & Corporate Tax
CIT 30% large/20% SME, minimum tax, CAC registration, cross-border considerations
Nigeria Business Registration Guide 2026
business registration in Nigeria. CAC registration, TIN from FIRS, VAT registration >NGN 25M turnover, PENCOM registration, NHIS registration, ITF and NSITF registration, CBN registration for financial services, and business permits.
Nigeria Corporate Tax Guide 2026 — 30% Large, 20% SME
corporate income tax in Nigeria. 30% for large companies, 20% for SMEs (turnover < NGN 100M), minimum tax, capital allowances, withholding tax, and CGT for 2026.
Nigeria Cross-Border Tax Guide 2026
cross-border tax considerations for Nigeria. 183-day rule for residency. Worldwide income for residents. Source-only for non-residents. Treaty network 20+ countries. Foreign tax credit. Pioneer status incentive (3-5 year tax holiday). Free Trade Zones (0% CIT).
Investment & Savings
10% CGT flat rate, dividends/interest WHT 10%, crypto P2P trading, CPS contributory pension
Nigeria Capital Gains Tax Guide 2026 — Flat 10% CGT
capital gains tax in Nigeria. Flat 10% CGT rate, exemptions for principal residence and certain assets, CGT on shares, real estate gains, and filing requirements for 2026.
Nigeria Crypto Tax Guide 2026
cryptocurrency taxation in Nigeria. CBN banking ban on crypto (2021). Active P2P trading. 2024+ SEC regulatory changes. No specific crypto tax rules. CGT 10% potentially on crypto gains. Not recognized as currency.
Nigeria Investment Income Guide 2026 — Dividends, Interest & Rental Income Tax
taxation of investment income in Nigeria. Dividends taxed at 10% WHT, interest at 10%, rental income under PIT, and exemption for bonds and REIT distributions for 2026.
Nigeria Pension Guide 2026 — Contributory Pension Scheme
Nigeria's Contributory Pension Scheme (CPS). RSA mandatory. Defined contribution with lump sum + programmed withdrawal/revenue annuity. Retirement age 60 (or 35 years service). Minimum 15 years contribution. PenCom oversight. Voluntary contributions.
Property & Wealth Tax
10% CGT on property, stamp duties, ground rent, no net wealth tax, inheritance tax-free
Nigeria Inheritance & Gift Tax Guide 2026 — No Inheritance or Gift Tax
inheritance and gift taxation in Nigeria. No inheritance tax, no gift tax, estate administration via probate, capital gains on inherited assets, and succession law for 2026.
Nigeria Property Tax Guide 2026 — 10% CGT, Ground Rent & Development Levies
property taxation in Nigeria. Capital gains tax at 10%, ground rent, development levies, stamp duties on property transfers, and VAT on commercial rentals for 2026.
Nigeria Rental Income Guide 2026
rental income taxation in Nigeria. IIT at 7-24% progressive (PAYE). 20% standard deduction for maintenance. State-specific rental tax regulations. Lagos 10% withholding for corporate tenants. Non-resident landlord 10% WHT on gross rent. Property tax at state level.
Nigeria Wealth Tax Guide 2026 — No Net Wealth Tax
wealth taxation in Nigeria. No annual net wealth tax, no inheritance tax, minimum tax regime, and the absence of wealth levies for individuals and families for 2026.
Employment & Social Security
EE 8% + ER 10% pension, NHIS 3%, ITF 1%, NSITF 1% contributions
Nigeria Calculators (9)
Free calculators for Nigerian salary, tax, and personal finance.
Nigeria Salary
Net pay after PAYE, pension, and NHIS.
Nigeria PAYE
7-24% progressive brackets calculator.
Nigeria VAT
7.5% standard rate net/gross.
Nigeria Corporate Tax
CIT 30% large, 20% SME.
Nigeria CGT
10% flat rate on gains.
Nigeria Pension
EE 8% + ER 10% contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.