Free tool

Nigerian company income tax calculator

Enter your annual turnover, fixed assets and profit before tax. We classify your company under NTA 2025, apply the right CIT rate, work out the 4% Development Levy where applicable, and flag the minimum 15% ETR top-up for multinational groups.

Company financials

Annual turnover

Gross revenue for the financial year.

Fixed assets (gross)

Total fixed assets at cost — used for small-company classification.

Profit before tax

Accounting profit before CIT and Development Levy.

Exclusions & obligations

Professional services firmLawyers, engineers, accountants and similar firms are not eligible for the 0% small-company CIT rate even when they meet the size thresholds.Part of a large multinational groupGlobal group revenue ≥ €750M, or Nigerian turnover ≥ ₦50B. Triggers the minimum 15% effective tax rate top-up.

Estimates only. Not tax advice. Final liability is determined by the Nigeria Revenue Service and your State Internal Revenue Service. Confirm with your account officer before relying on these numbers for filings.

Live result

Enter your company's numbers

We'll classify the company, apply CIT and Development Levy, and flag the minimum ETR if you're part of a large multinational group.