Self-employed · consultants & contractors
Freelance income, fairly taxed.
Deduct your business expenses, credit the 5% withholding tax your clients already deducted, and see exactly what you owe.
5% WHT
Credited to you
0%–25%
Progressive rates
Expenses
Fully deductible
Freelancer tax calculator
Self-assessment · 2026 rates
Equipment, data, software, travel, workspace
Credits against your final tax bill
Net annual income
₦970,000
after ₦0 expenses & ₦30,000 tax
Tax due
₦30,000
Balance due
₦30,000
Eff. rate
3.0%
How it works
Self-assessment, made simple
Deduct real expenses
Only your profit is taxed. Equipment, data, software, travel and workspace all come off the top.
Credit your WHT
The 5% clients withhold isn't lost — it credits against your final bill, so you pay less or get a refund.
Same progressive bands
The first ₦800,000 of profit is tax-free, then 15%–25% applies just as it does for employees.
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