NigeriaVAT

VAT Calculator in Nigeria

Online calculator to calculate VAT in Nigeria. Allows you to get the price with VAT or without VAT quickly and accurately.

Reviewed on 10 July 2026

Total incl. VAT:

₦0.00

Excl. VAT

Enter the amount and select the corresponding VAT type. Indicate whether the price includes VAT or excludes VAT and the calculator will automatically display the result.

VAT

Excl. VAT

VAT

Incl. VAT

VAT %

Incl. VAT

Total incl. VAT:

₦0.00

Price excl. VAT:: ₦0.00
VAT7.5%: ₦0.00
Total incl. VAT:: ₦0.00

Breakdown

Reviewed on 10 July 2026

VAT formulas and examples

Use these formulas to check the amount added to a tax-free price or removed from a tax-included total.

Add tax

Total = tax-free price x (1 + rate / 100)

Remove tax

Tax-free price = tax-included total / (1 + rate / 100)

Tax amount

Tax = tax-free price x rate / 100

Quick example

Starting from ₦100, a 7.5% rate gives ₦7.5 in tax and ₦107.5 total.

Starting from ₦107.5, the tax-free amount is ₦100 and the tax is ₦7.5.

Official checks

Nigeria VAT: 7.5% under the tax framework effective in 2026

Nigeria applies Value Added Tax (VAT). Section 147 of the Nigeria Tax Act 2025 keeps the general rate at 7.5%. The rate first took effect on 1 February 2020, and the new consolidated tax framework has applied from 1 January 2026.

The 2025 Act charges 0% VAT on specified supplies including basic food items, medical and pharmaceutical products, educational books and materials, medical services, qualifying tuition and non-oil exports. Zero rating is supply-specific; it is not a general reduced rate that can be chosen for any purchase.

Naira example and the import VAT base

For a taxable value of ₦100,000, VAT at 7.5% is ₦7,500 and the total is ₦107,500.

For imported taxable supplies, the statutory base can include duties and other import charges plus commission, packing, transport and insurance up to the point of entry. The calculator applies 7.5% only to the amount entered; it does not construct that import base, identify zero-rated or exempt supplies, test registration, apply withholding rules or prepare a return. Its result is orientative and is not personalised tax advice.