Nigeria Kikokotoo cha Kodi 2026
Hesabu kodi yako chini ya Sheria mpya za Mageuzi ya Kodi Nigeria 2025. Kodi ya mapato ya kibinafsi yenye msamaha mpya wa ₦800,000, kodi ya mapato ya kampuni (CIT) yenye viwango vilivyopunguzwa, ushuru wa maendeleo, na VAT — vyote katika sehemu moja.
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.
Kikokotoo cha Kodi ya Mapato ya Kibinafsi
Hesabu kodi yako chini ya Sheria ya Kodi ya Nigeria 2025. ₦800,000 za kwanza zinasamehewa kodi.
CRA has been eliminated under the Nigeria Tax Act 2025. The following individual reliefs now apply:
Tax Breakdown
Kikokotoo cha Kodi ya Mapato ya Kampuni
Amua kiwango chako cha CIT na ushuru wa maendeleo kulingana na ukubwa wa kampuni.
Tax Breakdown
Kikokotoo cha VAT (7.5%)
Hesabu VAT kwenye bidhaa na huduma kwa kiwango cha kawaida cha 7.5 %.
Kikokotoo cha VAT Breakdown
What Changed in the 2025 Tax Reform?
Sheria nne za kihistoria zilizotiwa sahihi tarehe 26 Juni 2025, zinazobadilisha mazingira ya kodi ya Nigeria kuanzia 1 Januari 2026.
Kikomo cha Msamaha ₦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.
Msamaha wa Biashara Ndogo
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.
Kiwango cha CIT Kupunguzwa hadi 25 %
Large companies now pay 25% CIT (down from 30%). Medium companies pay 20%. This makes Nigeria more competitive for business investment.
Ushuru wa Maendeleo 4 %
A new Ushuru wa Maendeleo 4 % on assessable profits replaces the Tertiary Education Tax, NASENI Levy, IT Levy, and Police Trust Fund Levy. Small businesses are exempt.
Huduma za Kidijitali katika Mtandao wa Kodi
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 Yawa 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 Bili+,
Tengeneza ankara zinazokubaliana na VAT, fuatilia gharama zinazoweza kukatwa kodi, na utengeneze ripoti tayari kwa kuwasilisha NRS — yote kutoka programu moja.
Anza bureHow to Pay Tax in Nigeria
Mpya katika kulipa kodi? Haya ndio mambo unayohitaji kujua chini ya Sheria ya Kodi ya Nigeria 2025, hatua kwa hatua.
Pata Nambari yako ya Utambulisho wa Kodi (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 — yako CAC certificate.
Retrieve Your TIN on NRS Portal →Elewa Kodi Unazodaiwa
Employees (PAYE): Your employer deducts monthly — no action needed unless you have side income. Wafanyakazi Huru: 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%.
Hifadhi Rekodi Sahihi Mwaka Mzima
The law requires accurate records of income, expenses, and transactions. Penalties for non-disclosure: ₦50,000 to ₦1 million. Bili+, makes this easy — create invoices, generate receipts, track expenses, and export reports ready for tax filing. All from yako phone.
Start Tracking for Bure →Wasilisha Ripoti zako za Kodi
Personal income tax → file with yako 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.
Lipa Kodi yako & Get Your Clearance Certificate
Pay via bank transfer, your state IRS portal, or at designated banks. Then apply for yako Tax Clearance Certificate (TCC) — required for government contracts, bank loans, business registration, passport applications, and property purchases.
Find Your Jimbo Tax Board
Chagua jimbo lako kutembelea tovuti ya IRS kwa usajili wa TIN, kuwasilisha kodi, malipo, na vyeti vya kuondoa.
Mara kwa mara Aliuliza
Maswali
Mambo yote unayohitaji kujua kuhusu Mageuzi ya Kodi ya Nigeria 2025.
Kikomo kipya cha msamaha wa kodi nchini Nigeria ni kipi?
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.
Ni viwango vipi vipya vya CIT kwa 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 Ushuru wa Maendeleo 4 % on assessable profits.
Je, kiwango cha VAT kimebadilika?
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.
Ushuru wa Maendeleo ni nini?
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.
Inaathirije wafanyakazi huru na wa mbali?
Wafanyakazi Huru benefit from the new ₦800,000 tax-free threshold. You must self-declare yako 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.
Ni lini mabadiliko haya yanaanza kutumika?
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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