VAT Calculator Nigeria (7.5%)
VAT Calculator
Add Nigeria's 7.5% VAT to a price, or pull it out of a VAT-inclusive price.
Enter a price to see the VAT breakdown.
Using Nigeria's standard VAT rate of 7.5% — last verified 2026-07-04. Some goods and services are zero-rated or VAT-exempt (basic food items, medical products, educational materials).
How it works
To add VAT to a price, multiply it by 7.5% and add that to the original price. To extract VAT from a price that already includes it, divide the VAT-inclusive price by 1.7.5 to get the pre-VAT price, then subtract that from the total to find the VAT portion.
Worked example: a service costs ₦25,000 before VAT. Adding 7.5% VAT gives ₦25,000 × 0.075 = ₦1,875 in VAT, for a total of ₦26,875. Going the other way, if an invoice shows ₦26,875 already including VAT, dividing by 1.075 gets you back to the ₦25,000 pre-VAT price.
Nigeria's VAT rate has stayed at 7.5% into 2026 — an earlier proposal to raise it gradually to 12.5–15% under the tax reform did not go ahead. The reform did, however, expand the list of zero-rated and VAT-exempt items, including basic food, medical products and educational materials.
Frequently asked questions
What is Nigeria's current VAT rate?
Nigeria's standard VAT rate is 7.5%, unchanged going into 2026 despite earlier proposals to raise it.
Are all goods and services subject to VAT?
No. The Nigeria Tax Act 2025 expanded the list of zero-rated and VAT-exempt items to include basic food items, medical and pharmaceutical products, and educational books and materials, among others.
How do I know if a price already includes VAT?
Check the invoice or receipt — it should state whether the price is VAT-inclusive or VAT-exclusive. If unsure, ask the seller directly before using either mode here.
Do I charge VAT as a small business owner?
VAT registration and charging rules depend on your business type, turnover and the Nigeria Tax Administration Act's thresholds — this calculator only computes the arithmetic, not registration obligations. Confirm your obligations with FIRS/NRS or a tax adviser.