Nigeria Calculatrice d'impôts 2026
Calculez vos impôts en vertu des nouvelles lois nigérianes de réforme fiscale 2025. Impôt sur le revenu des particuliers avec la nouvelle exonération de 800 000 ₦, impôt sur les sociétés (CIT) à taux réduit, prélèvement de développement et TVA — le tout au même endroit.
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.
Calculatrice d'impôt sur le revenu des particuliers
Calculez votre impôt en vertu de la loi nigériane sur les impôts 2025. Les premiers 800 000 ₦ sont exonérés.
CRA has been eliminated under the Nigeria Tax Act 2025. The following individual reliefs now apply:
Détail de l'impôt
Calculatrice de l'impôt sur les sociétés
Déterminez votre taux CIT et le prélèvement de développement selon la taille de la société.
Détail de l'impôt
Calculatrice de TVA (7.5%)
Calculez la TVA sur les biens et services au taux standard de 7,5 %.
Calculatrice de TVA Breakdown
What Changed in the 2025 Tax Reform?
Quatre projets de loi historiques signés le 26 juin 2025, transformant le paysage fiscal nigérian à partir du 1er janvier 2026.
Seuil d'exonération 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.
Exonération des petites entreprises
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.
Taux CIT réduit à 25 %
Large companies now pay 25% CIT (down from 30%). Medium companies pay 20%. This makes Nigeria more competitive for business investment.
Prélèvement de développement de 4 %
A new Prélèvement de développement de 4 % on assessable profits replaces the Tertiary Education Tax, NASENI Levy, IT Levy, and Police Trust Fund Levy. Small businesses are exempt.
Services numériques dans le filet 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 devient 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 Facturation+,
Créez des factures conformes à la TVA, suivez les dépenses déductibles et générez des rapports prêts pour la NRS — le tout depuis une seule application.
Commencer gratuitementHow to Pay Tax in Nigeria
Nouveau dans le paiement des impôts ? Voici tout ce que vous devez savoir en vertu de la loi nigériane sur les impôts 2025, étape par étape.
Obtenez votre numéro d'identification fiscale (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 — votre CAC certificate.
Retrieve Your TIN on NRS Portal →Comprenez quels impôts vous devez
Employees (PAYE): Your employer deducts monthly — no action needed unless you have side income. Indépendants: 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%.
Tenez des registres précis toute l'année
The law requires accurate records of income, expenses, and transactions. Penalties for non-disclosure: ₦50,000 to ₦1 million. Facturation+, makes this easy — create invoices, generate receipts, track expenses, and export reports ready for tax filing. All from votre phone.
Commencer le suivi gratuitement →Produisez vos déclarations
Personal income tax → file with votre 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.
Payez votre impôt & Get Your Clearance Certificate
Pay via bank transfer, your state IRS portal, or at designated banks. Then apply for votre Tax Clearance Certificate (TCC) — required for government contracts, bank loans, business registration, passport applications, and property purchases.
Find Your État Tax Board
Sélectionnez votre État pour visiter le site de votre IRS pour l'enregistrement TIN, la déclaration, le paiement et les certificats de mainlevée.
Fréquemment Demandé
Questions
Tout ce qu'il faut savoir sur la réforme fiscale nigériane 2025.
Quel est le nouveau seuil d'exonération au 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.
Quels sont les nouveaux taux CIT pour 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 Prélèvement de développement de 4 % on assessable profits.
Le taux de TVA a-t-il changé ?
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.
Qu'est-ce que le prélèvement de développement ?
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.
Quel impact pour les indépendants et télétravailleurs ?
Indépendants benefit from the new ₦800,000 tax-free threshold. You must self-declare votre 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.
Quand ces changements entrent-ils en vigueur ?
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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