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