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WHT calculator Nigeria 2026

Category rates plus the TIN and ₦2m monthly small-company exemption as published.

Pick the income type. Confirm the printed NRS regulation if you are filing — some WHT rates in circulation are practitioner summaries, not a new Fourth Schedule.

As of 1 Jan 2026

WHT rates in this tool follow commonly published NTA 2025 practitioner tables. Resident small companies with a TIN can be exempt below ₦2m monthly in those tables. Treat that as flagged, not as gospel.

Used for the ₦2m small-company test.

5%

₦0

₦0

  1. Nigeria Tax Act 2025, Fourth Schedule (section 58) — individuals’ income tax rates 2026-09-02
  2. Nigeria Tax Act 2025, section 30 — ascertainment of chargeable income; eligible deductions including rent relief 2026-09-02
  3. Nigeria Tax Act 2025, section 31 — deductions must be claimed in writing 2026-09-02
  4. Pension Reform Act 2014 — employee contribution of 8% of pensionable emoluments 2026-09-02
  5. Nigeria Tax Act 2025, section 147 — VAT charged at 7.5% 2026-09-02
  6. Nigeria Tax Act 2025, section 152 — VAT invoice contents 2026-09-02
  7. Nigeria Tax Administration Act 2025, section 22 — small-business VAT filing relief (₦100m turnover test as published) 2026-09-02
  8. Nigeria Tax Act 2025, section 56 — small company at 0%; any other company at 30% 2026-09-02
  9. Nigeria Tax Act 2025, section 59 — development levy of 4% other than small companies and non-resident companies 2026-09-02
  10. Nigeria Tax Act 2025, interpretation — printed “small company” definition (₦100m turnover / ₦250m assets) 2026-09-02
  11. 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
  12. 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
  13. Published NTA 2025 practitioner summaries of WHT rates and the resident small-company monthly-threshold / TIN exemption 2026-09-02

Sources

  1. Nigeria Tax Act 2025 2 Sept 2026

Read the guide

  • WHT guide

    Categories, TIN, and the ₦2m monthly note.

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