Nigerian VAT calculator. 7.5%, both directions.
Work out the VAT inside a price, or add it on top. The two give different answers, and knowing which one you are in is most of the question.
Nigeria’s standard rate is 7.5%.
- Amount before VAT (net)
- NGN 0.00
- VAT (7.5%)
- NGN 0.00
- Total including VAT (gross)
- NGN 0.00
Enter an amount to see the split.
This calculator uses Nigeria’s standard VAT rate and is for guidance only. Zero-rated and exempt supplies exist, and your registration position depends on your turnover, your fixed assets and what you sell — confirm all of it with your accountant or the Nigeria Revenue Service.
How VAT works in Nigeria
- What is the VAT rate in Nigeria?
- The standard rate is 7.5%, raised from 5% in February 2020 and left unchanged by the 2025 tax reforms that took effect on 1 January 2026. Some goods and services are zero-rated or exempt — basic food items, medical and pharmaceutical products, books and educational materials among them.
- How do I calculate VAT on a price that already includes it?
- Multiply the price by 7.5 and divide by 107.5. A ₦1,075 price contains ₦75 of VAT, leaving ₦1,000 before tax. This is the case most Nigerian retailers are in, because the sticker price is what the customer pays.
- How do I add VAT to a price?
- Multiply by 0.075 and add it on. ₦1,000 plus 7.5% VAT is ₦1,075. Note that this is not the reverse of the calculation above applied to the same number — 7.5% of ₦1,075 is ₦80.63, which is not the VAT that price contains.
- Do I have to register for VAT?
- Under the Nigeria Tax Administration Act 2025, in force since 1 January 2026, a small business — gross turnover of ₦100 million or less a year and fixed assets of ₦250 million or less — is exempt from registering for VAT, from charging it, and from filing returns. Professional services are excluded from that definition and are not exempt at any turnover. You can opt out of the exemption by writing to the Nigeria Revenue Service and charge VAT anyway, which is worth weighing if you sell to large companies. This is separate from the Tax ID every business registers for.
- When do I remit VAT?
- Monthly, on or before the 21st day of the month following the transaction — you remit the VAT you charged, less the input VAT you paid on business purchases. Returns go to the Nigeria Revenue Service, which took over from FIRS under the 2025 reforms. If you are a small business inside the exemption above, you do not file VAT returns at all unless you have opted in.
- Should my invoice show VAT separately?
- Yes. A VAT invoice should show your Tax ID — the same number that was called a TIN before the 2025 Acts — the amount before VAT, the VAT charged, and the total. Showing only a single figure makes it impossible for your customer to reclaim input VAT.
Charging VAT is one line. Tracking it is the work.
WadMaster puts VAT on every invoice, keeps the records behind it, and shows you what you have charged over any period.
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