Home Step 1 of 3
1. Income 2. Deductions 3. Review

Income Sources

Enter your annual income from all sources in Naira (₦)

Capital Gains

Enter your total taxable capital gains for the year

Not sure? Use the detailed calculator to compute from scratch

Total Gross Income
₦0.00

Results will appear here

Fill in the form and complete all steps to see your tax computation

Progressive Rates

First ₦800k is tax-free. Rates range from 0% to 25%

Quick Guide

  • • Enter only annual amounts (not monthly)
  • • Business owners: Include expenses for accurate calculation
  • • Use capital allowances for business asset deductions
  • • Simple employee? Just enter employment income

Who needs what?

Employees only:

Just fill employment income

Business owners:

Business revenue + expenses + capital allowances

Asset sellers:

Use detailed capital gains calculator

Minimum Wage Exempt

Earning ₦840,000 or less annually? You're tax-exempt!

2025 Tax Brackets

  • • First ₦800k: 0%
  • • Next ₦2.2m: 15%
  • • Next ₦9m: 18%
  • • Next ₦13m: 21%
  • • Next ₦25m: 23%
  • • Above ₦50m: 25%