Nigeria Calcolatore fiscale 2026
Calcola le tue tasse secondo le nuove Leggi di Riforma Fiscale nigeriane 2025. Imposta sul reddito personale con la nuova esenzione di 800.000 ₦, imposta sulle società (CIT) con aliquote ridotte, prelievo di sviluppo e IVA — tutto in un unico posto.
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.
Calcolatore dell'imposta sul reddito personale
Calcola la tua imposta secondo la Legge sulle Imposte nigeriana 2025. I primi 800.000 ₦ sono esenti.
CRA has been eliminated under the Nigeria Tax Act 2025. The following individual reliefs now apply:
Tax Breakdown
Calcolatore dell'imposta sulle società
Determina la tua aliquota CIT e il prelievo di sviluppo in base alle dimensioni dell'azienda.
Tax Breakdown
Calcolatore IVA (7.5%)
Calcola l'IVA su beni e servizi all'aliquota standard del 7,5 %.
Calcolatore IVA Breakdown
What Changed in the 2025 Tax Reform?
Quattro leggi storiche firmate il 26 giugno 2025, che trasformano il panorama fiscale nigeriano dal 1° gennaio 2026.
Soglia esenzione 800K ₦
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.
Esenzione piccole imprese
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.
Aliquota CIT ridotta al 25 %
Large companies now pay 25% CIT (down from 30%). Medium companies pay 20%. This makes Nigeria more competitive for business investment.
Prelievo di sviluppo 4 %
A new Prelievo di sviluppo 4 % on assessable profits replaces the Tertiary Education Tax, NASENI Levy, IT Levy, and Police Trust Fund Levy. Small businesses are exempt.
Servizi digitali nella rete fiscale
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 diventa 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 Fatturazione+,
Crea fatture conformi all'IVA, traccia spese deducibili e genera report pronti per la presentazione NRS — tutto da un'unica app.
Inizia gratisHow to Pay Tax in Nigeria
Nuovo nel pagare le tasse? Ecco tutto ciò che devi sapere secondo la Legge sulle Imposte nigeriana 2025, passo per passo.
Ottieni il tuo codice 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 — il tuo CAC certificate.
Retrieve Your TIN on NRS Portal →Comprendi quali imposte devi
Employees (PAYE): Your employer deducts monthly — no action needed unless you have side income. Liberi professionisti: 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%.
Tieni registri accurati tutto l'anno
The law requires accurate records of income, expenses, and transactions. Penalties for non-disclosure: ₦50,000 to ₦1 million. Fatturazione+, makes this easy — create invoices, generate receipts, track expenses, and export reports ready for tax filing. All from il tuo phone.
Start Tracking for Gratuito →Presenta le tue dichiarazioni
Personal income tax → file with il tuo 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 l'imposta & Get Your Clearance Certificate
Pay via bank transfer, your state IRS portal, or at designated banks. Then apply for il tuo Tax Clearance Certificate (TCC) — required for government contracts, bank loans, business registration, passport applications, and property purchases.
Find Your Stato Tax Board
Seleziona il tuo stato per visitare il sito IRS per registrazione TIN, dichiarazione, pagamento e certificati di nulla osta.
Frequentemente Interrogato
Domande
Tutto quello che serve sapere sulla Riforma Fiscale nigeriana 2025.
Qual è la nuova soglia di esenzione 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.
Quali sono le nuove aliquote CIT per il 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 Prelievo di sviluppo 4 % on assessable profits.
L'aliquota IVA è cambiata?
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.
Cos'è il Prelievo di Sviluppo?
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.
Come influisce su freelance e lavoratori remoti?
Liberi professionisti benefit from the new ₦800,000 tax-free threshold. You must self-declare il tuo 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.
Quando entrano in vigore queste modifiche?
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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