Nigeria’s VAT is 7.5% of the price before tax, and that is the whole of it. Use the calculator to add it to a price, or to find how much of a price you have already paid was tax.
Nigeria VAT calculator
Add Nigerian VAT to a price, or find the VAT inside a price that already includes it, at the rate in the Nigeria Tax Act 2025.
The one thing people get wrong
The rate is charged on the price before tax, so it is not 7.5% of a price that already includes it. To take VAT out of a total, divide by 1.075; do not knock 7.5% off. The difference is small on a receipt and not small on an invoice for a year’s work.
Nigeria charges no levies alongside VAT, so unlike some of its neighbours the headline rate is the rate you pay.
What carries no VAT
Basic food, medicines and medical services, and educational materials are among the supplies the Nigeria Tax Act 2025 takes out of VAT, as the laws before it did. A supermarket receipt will often show VAT on some lines and not on others for this reason.
Who has to charge it
A business with annual turnover of ₦100,000,000 or less is a small company under the Act, and need not charge VAT. Above that, it registers with the NRS, charges VAT on what it sells, and files monthly.
A supplier who charges you VAT should show it separately on the invoice, with their tax identification number. One who adds “VAT” to the bill and cannot show either may be keeping it.
Everything you type stays on your device
The calculation runs entirely in your browser. Nothing you enter is sent anywhere, logged or stored.