Nigéria Calculadora de impostos 2026
Calcule os seus impostos ao abrigo das novas Leis de Reforma Fiscal da Nigéria 2025. Imposto sobre o rendimento pessoal com a nova isenção de 800.000 ₦, imposto sobre as sociedades (CIT) com taxas reduzidas, taxa de desenvolvimento e IVA — tudo num só lugar.
Based on the Nigéria Tax Act 2025, signed June 26, 2025, effective January 1, 2026. For informational purposes only — consult a tax professional for official advice.
Calculadora do Imposto sobre o Rendimento Pessoal
Calcule o seu imposto ao abrigo da Lei dos Impostos da Nigéria 2025. Os primeiros 800.000 ₦ estão isentos.
CRA has been eliminated under the Nigéria Tax Act 2025. The following individual reliefs now apply:
Tax Breakdown
Calculadora do Imposto sobre Sociedades
Determine a sua taxa CIT e taxa de desenvolvimento com base na dimensão da empresa.
Tax Breakdown
Calculadora de IVA (7.5%)
Calcule o IVA sobre bens e serviços à taxa padrão de 7,5 %.
Calculadora de IVA Breakdown
What Changed in the 2025 Tax Reform?
Quatro leis históricas assinadas em 26 de junho de 2025, transformando o panorama fiscal nigeriano a partir de 1 de janeiro de 2026.
Limite de Isenção 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 Nigéria Tax Act 2025.
Isenção para Pequenas 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.
Taxa CIT reduzida para 25 %
Large companies now pay 25% CIT (down from 30%). Medium companies pay 20%. This makes Nigéria more competitive for business investment.
Taxa de Desenvolvimento 4 %
A new Taxa de Desenvolvimento 4 % on assessable profits replaces the Tertiary Education Tax, NASENI Levy, IT Levy, and Police Trust Fund Levy. Small businesses are exempt.
Serviços Digitais na rede fiscal
Foreign digital service providers earning ₦25 million+ from Nigérian users must now register for CIT and VAT. E-invoicing is mandatory for VAT compliance.
FIRS torna-se NRS
The Federal Inland Revenue Service transforms into the Nigéria Revenue Service (NRS) — a more autonomous, digitally enabled body. Over 60 taxes consolidated into fewer than 10 statutes.
Track Your Taxes Automatically with Faturação+,
Crie faturas conformes ao IVA, registe despesas dedutíveis e gere relatórios prontos para entrega à NRS — tudo a partir de uma só app.
Comece grátisHow to Pay Tax in Nigéria
Novo a pagar impostos? Eis tudo o que precisa de saber ao abrigo da Lei dos Impostos da Nigéria 2025, passo a passo.
Obtenha o seu Número de Identificação 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 — seu CAC certificate.
Retrieve Your TIN on NRS Portal →Compreenda que impostos deve
Employees (PAYE): Your employer deducts monthly — no action needed unless you have side income. Grátislancers: 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%.
Mantenha registos precisos durante todo o ano
The law requires accurate records of income, expenses, and transactions. Penalties for non-disclosure: ₦50,000 to ₦1 million. Faturação+, makes this easy — create invoices, generate receipts, track expenses, and export reports ready for tax filing. All from seu phone.
Start Tracking for Grátis →Entregue as suas declarações fiscais
Personal income tax → file with seu state IRS. CIT, VAT, Development Levy → file with the Nigéria Revenue Service (NRS, formerly FIRS). Deadlines: Individuals by March 31st. Companies within 6 months of year-end. Most states accept online filing.
Pague o imposto & Get Your Clearance Certificate
Pay via bank transfer, your state IRS portal, or at designated banks. Then apply for seu Tax Clearance Certificate (TCC) — required for government contracts, bank loans, business registration, passport applications, and property purchases.
Find Your Estado Tax Board
Selecione o seu estado para visitar o site do IRS para registo TIN, entrega, pagamento e certificados de quitação.
Frequentemente Perguntado
Perguntas
Tudo o que precisa de saber sobre a Reforma Fiscal da Nigéria 2025.
Qual é o novo limite de isenção na Nigéria?
Under the Nigéria 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.
Quais são as novas taxas 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 Taxa de Desenvolvimento 4 % on assessable profits.
A taxa de IVA mudou?
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.
O que é a Taxa de Desenvolvimento?
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.
Como afeta freelancers e trabalhadores remotos?
Grátislancers benefit from the new ₦800,000 tax-free threshold. You must self-declare seu 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 entram em vigor estas alterações?
The four Nigéria 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.
English
Arabic
Spanish
French
Dutch
German
Italian
Swahili