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Aligned with the Nigeria Tax Act 2025 · Effective 1 January 2026
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Creator economy · YouTube, IG, TikTok

Creator payouts, properly counted.

Ad revenue, brand deals and tips are taxable income — but your gear, editing and production costs come off first.

Gear

Fully deductible

0%–25%

Progressive rates

₦800K

Tax-free first

Content creator calculator

Creator income · 2026 rates

Live

Cameras, lighting, editing, data, studio, props

Withheld by agencies or platforms

Net annual income

₦970,000

after ₦0 costs & ₦30,000 tax

Tax due

₦30,000

Balance due

₦30,000

Eff. rate

3.0%

Net incomeTaxCosts

What counts

Treating your channel like a business

01

All payouts are income

AdSense, brand partnerships, tips, subscriptions and affiliate income all count toward your taxable total.

02

Gear reduces the bill

Cameras, lighting, editing software, data, studio rent and props are deductible production costs.

03

Keep clean records

Save invoices and receipts. Tax withheld by agencies or platforms credits against what you finally owe.

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