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2026 Tax Reforms

Company Income Tax Calculator

Determine your business's CIT liability, development levy, and effective tax rate. Includes automatic small company exemption check.

Enter Company Details

Total revenue minus cost of goods sold

Operating expenses, depreciation, etc.

For Small Company Check:

Small company: ≤ ₦100 million

Small company: ≤ ₦250 million

Enter your company details and click "Calculate CIT" to see your results.

Small Company Exemption (2026)

Under the 2026 Nigerian Tax Reforms, companies that meet BOTH of the following criteria qualify for 0% CIT:

  • Annual Turnover: ₦100 million or less
  • Total Fixed Assets: ₦250 million or less

Note: Professional service companies (law, accounting, consulting) are excluded from the small company exemption.