Nigeria Steuerrechner 2026
Berechnen Sie Ihre Steuern nach den neuen nigerianischen Steuerreformgesetzen 2025. Einkommensteuer mit der neuen Freistellung von 800.000 ₦, Körperschaftsteuer (CIT) mit reduzierten Sätzen, Entwicklungsabgabe und Mehrwertsteuer — alles an einem Ort.
Based on the Nigeria Tax Act 2025, signed June 26, 2025, effective January 1, 2026. For informational purposes only — consult a tax professional for official advice.
Einkommensteuerrechner
Berechnen Sie Ihre Steuer nach dem nigerianischen Steuergesetz 2025. Die ersten 800.000 ₦ sind steuerfrei.
CRA has been eliminated under the Nigeria Tax Act 2025. The following individual reliefs now apply:
Tax Breakdown
Körperschaftsteuerrechner
Ermitteln Sie Ihren CIT-Satz und Entwicklungsabgabe je nach Unternehmensgröße.
Tax Breakdown
MwSt-Rechner (7.5%)
Berechnen Sie MwSt auf Waren und Dienstleistungen zum Standardsatz von 7,5 %.
MwSt-Rechner Breakdown
What Changed in the 2025 Tax Reform?
Vier wegweisende Gesetze, unterzeichnet am 26. Juni 2025, transformieren die nigerianische Steuerlandschaft ab dem 1. Januar 2026.
800K ₦ Steuerfreier Freibetrag
The first ₦800,000 of annual income is now completely tax-free for individuals, freelancers, and self-employed workers. This is a brand-new exemption under the Nigeria Tax Act 2025.
Kleinunternehmer-Befreiung
Companies with turnover ≤ ₦100 million and assets ≤ ₦250 million are exempt from CIT, Capital Gains Tax, and the Development Levy. The threshold doubled from the previous ₦25 million.
CIT-Satz auf 25 % reduziert
Large companies now pay 25% CIT (down from 30%). Medium companies pay 20%. This makes Nigeria more competitive for business investment.
4 % Entwicklungsabgabe
A new 4 % Entwicklungsabgabe on assessable profits replaces the Tertiary Education Tax, NASENI Levy, IT Levy, and Police Trust Fund Levy. Small businesses are exempt.
Digitale Dienste im Steuernetz
Foreign digital service providers earning ₦25 million+ from Nigerian users must now register for CIT and VAT. E-invoicing is mandatory for VAT compliance.
FIRS wird NRS
The Federal Inland Revenue Service transforms into the Nigeria Revenue Service (NRS) — a more autonomous, digitally enabled body. Over 60 taxes consolidated into fewer than 10 statutes.
Track Your Taxes Automatically with Rechnungsstellung
Erstellen Sie MwSt-konforme Rechnungen, verfolgen Sie abzugsfähige Ausgaben und erstellen Sie Berichte für die NRS-Einreichung — alles aus einer App.
Kostenlos startenHow to Pay Tax in Nigeria
Neu beim Steuern zahlen? Hier ist alles, was Sie nach dem nigerianischen Steuergesetz 2025 wissen müssen, Schritt für Schritt.
Beantragen Sie Ihre Steuer-ID (TIN)
Your TIN is your unique tax identity. Every individual and business that earns income must have one — for filing returns, opening bank accounts, and winning government contracts. You'll need your NIN, BVN, and for businesses — Ihr CAC certificate.
Retrieve Your TIN on NRS Portal →Verstehen Sie, welche Steuern Sie schulden
Employees (PAYE): Your employer deducts monthly — no action needed unless you have side income. Freiberufler: Self-declare annually. First ₦800,000 is tax-free. Small businesses (₦100m turnover or less): Exempt from CIT & Development Levy. Larger companies: CIT 25% + Development Levy 4% + VAT 7.5%.
Führen Sie das ganze Jahr genaue Aufzeichnungen
The law requires accurate records of income, expenses, and transactions. Penalties for non-disclosure: ₦50,000 to ₦1 million. Rechnungsstellung makes this easy — create invoices, generate receipts, track expenses, and export reports ready for tax filing. All from Ihr phone.
Start Tracking for Kostenlos →Geben Sie Ihre Steuererklärungen ab
Personal income tax → file with Ihr state IRS. CIT, VAT, Development Levy → file with the Nigeria Revenue Service (NRS, formerly FIRS). Deadlines: Individuals by March 31st. Companies within 6 months of year-end. Most states accept online filing.
Zahlen Sie Ihre Steuer & Get Your Clearance Certificate
Pay via bank transfer, your state IRS portal, or at designated banks. Then apply for Ihr Tax Clearance Certificate (TCC) — required for government contracts, bank loans, business registration, passport applications, and property purchases.
Find Your Bundesstaat Tax Board
Wählen Sie Ihren Bundesstaat, um die IRS-Website für TIN-Registrierung, Steuererklärung, Zahlung und Unbedenklichkeitsbescheinigungen zu besuchen.
Häufig Gefragt
Fragen
Alles, was Sie über die nigerianische Steuerreform 2025 wissen müssen.
Wie hoch ist der neue Steuerfreibetrag in Nigeria?
Under the Nigeria Tax Act 2025, the first ₦800,000 of annual income is completely exempt from personal income tax. This applies to all individuals including freelancers, self-employed workers, and salaried employees.
Wie sind die neuen CIT-Sätze für 2026?
Small companies (turnover ≤ ₦100m, assets ≤ ₦250m): 0% (exempt).
Medium companies: 20% CIT.
Large companies (turnover ≥ ₦50m): 25% CIT (reduced from 30%).
All non-exempt companies also pay a 4 % Entwicklungsabgabe on assessable profits.
Hat sich der MwSt-Satz geändert?
No. The VAT rate remains at 7.5%. However, input VAT recovery has been expanded — businesses can now claim input VAT on services and capital assets (previously limited to goods). Zero-rated items now include exports, basic foods, medical products, educational materials, and electricity.
Was ist die Entwicklungsabgabe?
The Development Levy is a new 4% charge on assessable profits that replaces four previous levies: Tertiary Education Tax (2.5%), NASENI Levy (0.25%), IT Levy (1%), and Police Trust Fund Levy (0.005%). Small businesses with turnover ≤ ₦100 million are exempt.
Wie betrifft das Freiberufler und Remote-Arbeiter?
Freiberufler benefit from the new ₦800,000 tax-free threshold. You must self-declare Ihr annual income. Foreign income is taxable at the official CBN exchange rate. Penalties for non-disclosure range from ₦50,000 to ₦1 million, or up to 3 years imprisonment for serious violations.
Wann treten diese Änderungen in Kraft?
The four Nigeria Tax Reform Bills were signed into law on June 26, 2025, and take effect from January 1, 2026. The 2026 tax year is the first full year under the new rules.
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