Corporate Tax Calculator

Nigeria Tax Act 2025 (effective Jan 1, 2026)

CIT + Special Regimes

Regime Selection

Annual Turnover

₦

Total Fixed Assets

₦

Professional Services Firm?Non-Resident Company?

MNE Constituent Entity?

Aggregate Turnover (Group)

₦

Taxable Profit (After Allowable Deductions)

₦

Applies to MNE constituent entities or companies with aggregate turnover of ₦20bn+.

ETR Profit Base

₦

Covered Tax Paid

₦

Company does not meet minimum ETR threshold based on profile.

standard

Taxable Profit₦0

Base Tax₦0

Total Tax₦0

Effective Rate0.0%

Disclaimer: Estimates only. Validate with your tax advisor or official guidance.