Nigeria Belastingrekenmachine 2026
Bereken uw belastingen onder de nieuwe Nigeriaanse Belastinghervormingswetten 2025. Inkomstenbelasting met de nieuwe vrijstelling van 800.000 ₦, vennootschapsbelasting (CIT) met verlaagde tarieven, ontwikkelingsheffing en btw — alles op één plek.
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.
Inkomstenbelasting Rekenmachine
Bereken uw belasting onder de Nigeriaanse Belastingwet 2025. De eerste 800.000 ₦ is vrijgesteld.
CRA has been eliminated under the Nigeria Tax Act 2025. The following individual reliefs now apply:
Tax Breakdown
Vennootschapsbelasting Rekenmachine
Bepaal uw CIT-tarief en ontwikkelingsheffing op basis van bedrijfsgrootte.
Tax Breakdown
BTW Rekenmachine (7.5%)
Bereken btw op goederen en diensten tegen het standaardtarief van 7,5 %.
BTW Rekenmachine Breakdown
What Changed in the 2025 Tax Reform?
Vier baanbrekende wetten ondertekend op 26 juni 2025, die het Nigeriaanse belastinglandschap vanaf 1 januari 2026 transformeren.
Vrijstelling van 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.
Vrijstelling kleine bedrijven
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-tarief verlaagd tot 25 %
Large companies now pay 25% CIT (down from 30%). Medium companies pay 20%. This makes Nigeria more competitive for business investment.
4 % Ontwikkelingsheffing
A new 4 % Ontwikkelingsheffing on assessable profits replaces the Tertiary Education Tax, NASENI Levy, IT Levy, and Police Trust Fund Levy. Small businesses are exempt.
Digitale diensten in belastingnet
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 wordt 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 Facturering+,
Maak btw-conforme facturen, houd aftrekbare uitgaven bij en genereer rapporten klaar voor NRS-indiening — alles vanuit één app.
Begin gratisHow to Pay Tax in Nigeria
Nieuw in belasting betalen? Hier is alles wat u moet weten onder de Nigeriaanse Belastingwet 2025, stap voor stap.
Verkrijg uw fiscaal identificatienummer (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 — je CAC certificate.
Retrieve Your TIN on NRS Portal →Begrijp welke belastingen u verschuldigd bent
Employees (PAYE): Your employer deducts monthly — no action needed unless you have side income. Gratislancers: 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%.
Houd het hele jaar nauwkeurige administratie bij
The law requires accurate records of income, expenses, and transactions. Penalties for non-disclosure: ₦50,000 to ₦1 million. Facturering+, makes this easy — create invoices, generate receipts, track expenses, and export reports ready for tax filing. All from je phone.
Start Tracking for Gratis →Dien uw aangiften in
Personal income tax → file with je 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.
Betaal uw belasting & Get Your Clearance Certificate
Pay via bank transfer, your state IRS portal, or at designated banks. Then apply for je Tax Clearance Certificate (TCC) — required for government contracts, bank loans, business registration, passport applications, and property purchases.
Find Your Staat Tax Board
Selecteer uw staat om de IRS-website te bezoeken voor TIN-registratie, aangifte, betaling en nalatigheidsverklaringen.
Vaak Gevraagd
Vragen
Alles wat u moet weten over de Nigeriaanse Belastinghervorming 2025.
Wat is de nieuwe vrijstellingsgrens 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.
Wat zijn de nieuwe CIT-tarieven voor 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 % Ontwikkelingsheffing on assessable profits.
Is het btw-tarief veranderd?
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.
Wat is de Ontwikkelingsheffing?
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.
Hoe beïnvloedt dit freelancers en remote werkers?
Gratislancers benefit from the new ₦800,000 tax-free threshold. You must self-declare je 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.
Wanneer treden deze wijzigingen in werking?
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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