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JTB Tax Calculator
Know exactly what you owe.
Before FIRS does.
Built on Joint Tax Board rules — PAYE, CIT, VAT, and WHT calculated to the naira.
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Tax Calculators
Select a calculator below. All figures are estimates based on current JTB rules.
Personal Income Tax
SME Business Tax
Compliance Checker
Personal Income Tax (PAYE)
Annual Gross Salary (₦)
Monthly Pension Contribution (₦)
default: 8% of monthly salary
NHF Contribution (₦)
default: 2.5% of basic
NHIS Contribution (₦)
default: 5% of basic
Calculate PAYE
📊
Enter your salary details and click
Calculate PAYE
to see your breakdown.
Gross Annual Income
CRA (₦200k + 20% of gross)
Annual Pension
NHF
NHIS
Taxable Income
Annual PAYE Tax
Monthly PAYE
Effective Tax Rate
Tax Band Breakdown
SME Business Tax
Business Type
Sole Trader / Partnership
Limited Company
Annual Turnover (₦)
Annual Business Expenses (₦)
VATable Sales (₦)
defaults to turnover if blank
Contract / Service Payments Made (₦)
WHT 5%
Rent / Dividend Payments Made (₦)
WHT 10%
Calculate Tax
🏢
Enter your business figures and click
Calculate Tax
to see your obligations.
Annual Turnover
Total Expenses
Net Profit
Income Tax
Education Tax (2.5%)
VAT Due (7.5%)
WHT on Services (5%)
WHT on Rent / Dividends (10%)
Total WHT Payable
Total Tax Obligations
Effective CIT Rate
Filing reminders:
VAT returns due monthly by 21st. CIT due 6 months after year-end. PAYE due 10th of following month.
Registration
CAC Business Registration
Yes
No
N/A
Tax Identification Number (TIN)
Yes
No
N/A
VAT Registration (required if turnover > ₦25M)
Yes
No
N/A
PAYE Registration with State IRS
Yes
No
N/A
Ongoing Compliance
Annual Returns filed (CAC)
Yes
No
N/A
Annual Tax Returns filed (FIRS)
Yes
No
N/A
Monthly VAT Returns filed
Yes
No
N/A
Monthly PAYE remitted
Yes
No
N/A
Pension contribution remitted (PenCom) — if 3+ employees
Yes
No
N/A
NSITF contribution — if 5+ employees
Yes
No
N/A
ITF Levy — if 5+ employees and annual payroll > ₦5M
Yes
No
N/A
Optional / Sector-Specific
Business Permit (state level)
Yes
No
N/A
SCUML Certificate (financial / legal / real estate)
Yes
No
N/A
NAFDAC Registration (food / pharma)
Yes
No
N/A
SON Certification (manufacturing)
Yes
No
N/A
Check Compliance Status
Compliance Score
—
%
Toggle the items on the left, then click
Check Compliance Status
.
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Tax Deadlines Reference
Key Nigerian tax and compliance deadlines. Missing these attracts penalties and interest charges.
Monthly PAYE
10th of following month
State IRS
Monthly
Monthly VAT Returns
21st of following month
FIRS
Monthly
Company Annual Returns
6 months after year-end
FIRS
Annual
Personal Tax Returns
31 March each year
State IRS
Annual
CAC Annual Returns
30 June each year
CAC
Annual
Pension Contributions
7 days after salary payment
PenCom
Monthly
NSITF Contributions
Monthly
NSITF
Monthly
ITF Levy
1% of annual payroll — annual filing
ITF
Annual