FIRS Compliant
Withholding Tax Calculator
Calculate WHT for various transaction types including professional fees, rent, contracts, and more. Always up-to-date with FIRS rates.
Calculate Withholding Tax
Select a transaction type and enter the amount to calculate WHT.
Current WHT Rates (2026)
| Transaction Type | Rate | Exemptions |
|---|---|---|
| Dividends | 10% | Inter-company dividends |
| Interest | 10% | Banks, government securities |
| Rent | 10% | Residential rent ≤ ₦1M annually |
| Professional Services | 5% | Small companies |
| Contracts | 5% | Small companies, manufacturers |
| Royalties | 10% | Small businesses |
| Technical/Management Services | 10% | Small companies |