Nigerian withholding tax (WHT) calculator
Work out the right WHT to deduct at source by payment type and residency — and remember, WHT is an advance credit against the recipient's annual tax bill, not an extra tax. Includes the small-company exemption introduced under NTA 2025.
Payment type
Payment
The invoice or contract value before WHT is deducted.
Small-company exemption
Under NTA 2025, resident small companies (turnover ≤ ₦50M) are exempt from WHT on monthly transactions below ₦2M, provided they have a valid TIN.
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.
Enter the payment amount
We'll calculate the right WHT to deduct, the net amount the recipient receives, and remind you when to remit.