VAT calculator for Nigeria

Add or remove VAT for Nigeria in NGN — preset with the current rates (7.5%).

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Calculation

Results

Net amount (excl. VAT)NGN 100.00
VAT amountNGN 7.50
Gross amount (incl. VAT)NGN 107.50

VAT rates in Nigeria (2026)

7.5%standard

The standard rate of 7.5% applies to most goods and services. There is no reduced rate; certain supplies may be exempt or zero-rated. Locally, the tax is called Value Added Tax (VAT).

Good to know

  • VAT is 7.5%. The Nigeria Tax Act 2025, in force from 2026, consolidated the tax laws and exempts small businesses below a statutory turnover threshold from charging VAT.

How it’s calculated

VAT is charged as a percentage of the net (pre-tax) price. To add it, multiply the net amount by the rate; to find the net amount inside a tax-inclusive price, divide the gross amount by 1 plus the rate.

A common mistake is to remove VAT by subtracting the rate from the gross price (e.g. 119 − 19% = 96.39). That is wrong — the correct net amount is 119 ÷ 1.19 = 100.

  • Gross = Net × (1 + rate ÷ 100)
  • VAT = Net × rate ÷ 100
  • Net = Gross ÷ (1 + rate ÷ 100)

Frequently asked questions

How do I add VAT to a price in Nigeria?

Multiply the net price by 1.075. For example, NGN 10,000.00 plus 7.5% VAT is NGN 10,000.00 × 1.075 = NGN 10,750.00.

How do I remove VAT from a gross price in Nigeria?

Divide the gross price by 1.075: NGN 10,750.00 ÷ 1.075 = NGN 10,000.00. The VAT included is NGN 750.00.

What VAT rates apply in Nigeria?

Nigeria uses a standard VAT rate of 7.5%.

Are these VAT rates for Nigeria up to date?

The rates were last reviewed in October 2026. Tax rates can change, so confirm with the tax authority before relying on them for filings.

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Results are estimates for general information only and are not tax, legal or financial advice.