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Tax · VAT

VAT Calculator for Nigeria (7.5%)

Add VAT to a price, or take it out of a total that already includes it, and see the VAT amount, the net price and the total.

Rules effective 1 January 2026 · last checked 10 November 2026 · Sources: PwC: The Nigerian Tax Reform Acts, KJB: VAT in 2026, same 7.5% rate

What do you want to do?

The standard rate is 7.5%. Use 0 for a zero-rated item.

Your result appears here

Enter a price to add VAT to it, or a VAT-inclusive total to take the VAT out. The result updates as you type.

Whether an item carries VAT depends on what it is. See the notes below, and check the Act or the tax authority for a specific item.

How VAT is worked out

Adding VAT: VAT = price × 7.5%, and total = price + VAT. For example ₦100,000 + ₦7,500 VAT = ₦107,500.

Removing VAT: price before VAT = total ÷ 1.075, and the VAT is what is left. ₦10,000 including VAT is ₦9,302.33 plus ₦697.67 VAT. Amounts are rounded to the kobo.

VAT at 7.5% on common prices
Price before VATVAT (7.5%)Price including VAT
₦1,000₦75.00₦1,075.00
₦5,000₦375.00₦5,375.00
₦10,000₦750.00₦10,750.00
₦50,000₦3,750.00₦53,750.00
₦100,000₦7,500.00₦107,500.00

What this calculator does not decide

The standard rate is Confirmed across several commentaries. Which goods and services carry it is Unverified: the lists of zero-rated and exempt supplies were revised from 1 January 2026, and sources describe them differently. You choose the rate, so enter 0 for a zero-rated item.

Not modelled

  • Whether a particular item is standard-rated, zero-rated or exempt
  • Input VAT recovery and VAT returns for businesses
  • Who must register for VAT (the small-business threshold is reported inconsistently)

Frequently asked questions

What is the VAT rate in Nigeria?

The standard VAT rate is 7.5%. Commentary on the Nigeria Tax Act 2025, in force from 1 January 2026, says the rate was kept at 7.5% while the rules on what is exempt, zero-rated and recoverable were revised.

How do I calculate VAT on a price?

Multiply the price before VAT by 7.5% (0.075) to get the VAT, and add it to the price. For example ₦100,000 plus ₦7,500 VAT is ₦107,500.

How do I take VAT out of a price that already includes it?

Divide the total by 1.075 to get the price before VAT, and the VAT is the difference. It is not 7.5% of the total: ₦10,000 including VAT contains ₦697.67 of VAT, and the price before VAT is ₦9,302.33.

Is VAT charged on everything?

No. Some goods and services are exempt or zero-rated. The lists were revised under the Nigeria Tax Act 2025 and commentaries describe the split between exempt and zero-rated differently, so check the Act or guidance from the Nigeria Revenue Service for a specific item. Use a 0% rate in the calculator for a zero-rated item.

Does a business have to charge VAT?

VAT registration depends on the business. Sources currently report different thresholds for small-business exemption, so this calculator does not decide it for you. Check with the tax authority or an adviser.

Does this site store my figures?

No. The calculation runs in your browser and nothing you enter is sent or saved.

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