Tax calculators

Nigeria VAT Calculator: calculate VAT amount and total price

Nigeria VAT Calculator
Compute 7.5% VAT with VAT-inclusive pricing, zero-rated/exempt options, and withholding scenarios.
Calculate VAT and total from a net amount.
Results
Base amount0,00 NGN
VAT0,00 NGN
Total0,00 NGN
Rate7,5 %
Formula
If VAT-exclusive: VAT = Amount × r; Gross = Amount + VAT. If VAT-inclusive: Base = Amount ÷ (1 + r); VAT = Amount − Base. Withholding/self-accounting: VAT is computed as usual, but the recipient remits it. Imports: VAT = (import price + duties/charges + commission/transport/insurance to entry point) × r.

Examples

VAT exclusive price
Amount ₦100,000 → VAT ₦7,500; total ₦107,500.
VAT inclusive price with withholding
Amount ₦107,500 (inc VAT) → base ₦100,000; VAT ₦7,500; net to supplier ₦100,000.
This calculator estimates Nigeria Value Added Tax (VAT) for a single sale/service invoice. It works for VAT-exclusive and VAT-inclusive prices, plus zero-rated/exempt supplies and withholding/self-accounting cases. You’ll need the amount, whether it includes VAT, and the supply category (standard/0%/exempt). Checked and verified on: 29 Jan 2026 (Europe/Madrid).

FAQs

What is the VAT rate in Nigeria?

7.5% for standard-rated taxable supplies.

How do I calculate VAT if my price already includes VAT?

Divide by 1.075 to get the base, then subtract to get VAT.

What’s the difference between exempt and zero-rated (0%)?

Zero-rated supplies are taxable at 0%, while exempt supplies are outside VAT charging; the law lists examples for each.

Are exports VAT-free in Nigeria?

Many exports are zero-rated, but oil & gas exports are listed as exempt.

When does the customer withhold VAT instead of the supplier?

Government entities/MDAs and appointed persons can be required to collect/withhold VAT and remit it.

If I buy services from a non-resident supplier outside Nigeria, who remits VAT?

The Nigerian recipient generally withholds VAT and remits it for such supplies.

When are monthly VAT returns due?

On or before the 21st day of the following month, subject to the small business rule.

Do small businesses have to file VAT returns?

The VAT return obligation does not apply to a small business unless it opts out of the exemption.

What counts as a small business for VAT purposes?

Gross turnover ≤ ₦50,000,000 and fixed assets < ₦250,000,000, excluding professional services.

Why might my calculator result differ from the invoice VAT?

Rounding, mixed supplies, discounts, or withholding/self-accounting can change the invoice totals.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Nigeria.

Sources

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