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Aligned with the Nigeria Tax Act 2025 · Effective 1 January 2026
NairaTaxPAYE ESTIMATOR
← All calculatorsTax Act 2025

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

Live

Equipment, data, software, travel, workspace

Credits against your final tax bill

Enter your income to see your net earnings and tax due after expenses.

How it works

Self-assessment, made simple

01

Deduct real expenses

Only your profit is taxed. Equipment, data, software, travel and workspace all come off the top.

02

Credit your WHT

The 5% clients withhold isn't lost — it credits against your final bill, so you pay less or get a refund.

03

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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