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

Investors · dividends, interest & gains

Passive income, plainly taxed.

Dividends, interest and capital gains are each taxed at a flat 10% — usually withheld at source as your final tax.

10% WHT

Dividends & interest

10% CGT

Capital gains

Final

Usually settled

Investment income calculator

WHT & capital gains · 2026

Live

Taxed at 10% withholding

Savings & bonds — taxed at 10%

Profit on asset sales — CGT 10%

Enter your income to see your net returns after tax.

How it's taxed

Three income types, one simple rate

10%

Dividends

Company dividends are subject to 10% withholding tax, deducted before the payment reaches you.

10%

Interest

Interest on savings, deposits and bonds is taxed at 10% withholding — usually your final liability.

10%

Capital gains

Profit from selling shares, property or other assets is charged Capital Gains Tax at 10% of the gain.

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