Nigeria VAT Calculator
Add or remove VAT in seconds. The standard rate in Nigeria is 7.5%.
Price including VAT
₦107.50
- Net amount
- ₦100.00
- VAT at 7.5%
- ₦7.50
- Gross amount
- ₦107.50
Nigeria VAT rates
| Rate | What it applies to |
|---|---|
| 7.5% | Standard rate: most goods and services |
Zero rate: basic food items, medical and pharmaceutical products, books and educational materials, exports. Exempt: purchases by diplomats. VAT on petroleum products and some energy items is suspended.
How to calculate VAT in Nigeria
- To add VAT: price before tax × 1.075 = price including tax. For example, 100.00 × 1.075 = 107.50.
- To remove VAT: price including tax ÷ 1.075 = price before tax. For example, 107.50 ÷ 1.075 = 100.00.
- The tax inside a price that includes it: price including tax × 7.5 ÷ 107.5. For 107.50 that is 7.50.
Registering for VAT and invoicing
- When to register
- Small businesses with turnover up to NGN 100 million and fixed assets up to NGN 250 million do not charge VAT (professional services excluded), under the Nigeria Tax Act 2025.
- Local name
- Value Added Tax
Recent changes and things to know
The Nigeria Tax Act 2025 replaced the old VAT Act on 1 January 2026; the rate stays at 7.5% and a planned rise to 15% was dropped.
Nigeria VAT: frequently asked questions
What is the VAT rate in Nigeria?
The standard VAT rate in Nigeria is 7.5%.
How do I add VAT to a price?
Multiply the price before tax by 1.075. For example, 100 plus 7.5% VAT is 107.50.
How do I remove VAT from a price?
Divide the price including VAT by 1.075. For example, 107.50 including 7.5% VAT is 100.00 before tax. Do not just take 7.5% off the total, because that gives the wrong answer.
When do I have to register for VAT in Nigeria?
Small businesses with turnover up to NGN 100 million and fixed assets up to NGN 250 million do not charge VAT (professional services excluded), under the Nigeria Tax Act 2025.
Is this VAT calculator free?
Yes. It is free, needs no sign-up and runs in your browser, so nothing you type is sent to BunnyDoc.
Sources
Rates checked in October 2026. Tax rates and rules change, and what you charge depends on what you sell and to whom, so check the official sources above or ask an accountant. This page is general information, not tax advice.
Send invoices with VAT worked out for you
BunnyDoc Invoicing adds the right tax to every line, tracks which invoices are paid and records your expenses. Free plan available.