Nigeria Calculadora de impuestos 2026
Calcula tus impuestos bajo las nuevas Leyes de Reforma Fiscal de Nigeria 2025. Impuesto sobre la renta personal con la nueva exención de 800 000 ₦, impuesto de sociedades (CIT) con tarifas reducidas, gravamen de desarrollo y IVA — todo en un solo lugar.
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.
Calculadora del impuesto sobre la renta personal
Calcula tu impuesto bajo la Ley de Impuestos de Nigeria 2025. Los primeros 800 000 ₦ están exentos.
CRA has been eliminated under the Nigeria Tax Act 2025. The following individual reliefs now apply:
Desglose fiscal
Calculadora del impuesto de sociedades
Determina tu tipo CIT y gravamen de desarrollo según el tamaño de la empresa.
Desglose fiscal
Calculadora de IVA (7.5%)
Calcula el IVA sobre bienes y servicios al tipo estándar del 7,5 %.
Calculadora de IVA Breakdown
What Changed in the 2025 Tax Reform?
Cuatro leyes históricas firmadas el 26 de junio de 2025, transformando el panorama fiscal de Nigeria a partir del 1 de enero de 2026.
Umbral de exención de 800 K ₦
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.
Exención para pequeñas empresas
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.
Tipo CIT reducido al 25 %
Large companies now pay 25% CIT (down from 30%). Medium companies pay 20%. This makes Nigeria more competitive for business investment.
Gravamen de desarrollo del 4 %
A new Gravamen de desarrollo del 4 % on assessable profits replaces the Tertiary Education Tax, NASENI Levy, IT Levy, and Police Trust Fund Levy. Small businesses are exempt.
Servicios digitales en la red fiscal
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 se convierte en 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 Facturación+,
Crea facturas conformes al IVA, registra gastos deducibles y genera informes listos para presentar ante la NRS — todo desde una sola app.
Empieza gratisHow to Pay Tax in Nigeria
¿Nuevo pagando impuestos? Esto es todo lo que necesitas saber bajo la Ley de Impuestos de Nigeria 2025, paso a paso.
Obtén tu número de identificación fiscal (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 — su CAC certificate.
Retrieve Your TIN on NRS Portal →Entiende qué impuestos debes
Employees (PAYE): Your employer deducts monthly — no action needed unless you have side income. Autónomos: 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%.
Mantén registros precisos todo el año
The law requires accurate records of income, expenses, and transactions. Penalties for non-disclosure: ₦50,000 to ₦1 million. Facturación+, makes this easy — create invoices, generate receipts, track expenses, and export reports ready for tax filing. All from su phone.
Empezar seguimiento gratis →Presenta tus declaraciones
Personal income tax → file with su 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.
Paga tu impuesto & Get Your Clearance Certificate
Pay via bank transfer, your state IRS portal, or at designated banks. Then apply for su Tax Clearance Certificate (TCC) — required for government contracts, bank loans, business registration, passport applications, and property purchases.
Find Your Estado Tax Board
Selecciona tu estado para visitar el sitio web de su IRS para el registro de TIN, declaración, pago y certificados de cumplimiento.
Con frecuencia Preguntado
Preguntas
Todo lo que necesitas saber sobre la Reforma Fiscal de Nigeria 2025.
¿Cuál es el nuevo umbral de exención en 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.
¿Cuáles son los nuevos tipos CIT para 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 Gravamen de desarrollo del 4 % on assessable profits.
¿Ha cambiado el tipo de IVA?
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.
¿Qué es el gravamen de desarrollo?
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.
¿Cómo afecta esto a autónomos y teletrabajadores?
Autónomos benefit from the new ₦800,000 tax-free threshold. You must self-declare su 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.
¿Cuándo entran en vigor estos cambios?
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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