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Nigeria company tax calculator — NTA 2025
Work out Company Income Tax and the Development Levy for a Nigerian company under the Nigeria Tax Act 2025 — including the 0% small-company rate. Updates live as you type.
Your company
Total revenue for the year. Decides small-company (₦50M) status.
Net book value of fixed assets. Small company also needs this ≤ ₦250M.
Profit after deducting allowable business expenses (NTA §20/§21). The Development Levy is charged on this figure.
Capital allowances claimed on qualifying assets (First Schedule). Reduces the CIT base, not the Development Levy.
Prior-year losses relieved against this year's profit.
Your company tax
₦—
Enter your turnover and assessable profit to see your Company Income Tax and Development Levy under the Nigeria Tax Act 2025.
Small companies (≤ ₦50M turnover and ≤ ₦250M fixed assets) pay 0% CIT and no levy. Numbers update as you type — no submit button.
0%small company30%other companies4%Development Levy₦50Msmall-company line