VAT Calculator

Calculate your Value Added Tax under the Nigeria Tax Act 2025. Under NTA 2025, input VAT recovery has been expanded to include all purchases (goods, services, and fixed assets) directly related to VAT-able supplies.

VAT Details

Enter your supply and purchase values. Standard VAT rate is 7.5%.

Value of Taxable Supplies

₦

VAT on Purchases (Input VAT)

₦

Zero-Rated Supply

0% output VAT, input VAT is recoverable

Exempt Supply

No VAT charged, no input VAT recovery

VAT Categories

Key change under NTA 2025: input VAT recovery now covers all purchases (goods, services, and fixed assets).

Zero-Rated Items (0%)

•Basic food items
•Medical & pharmaceutical products
•Medical equipment & services
•Educational books & materials
•Tuition fees
•Electricity generation & transmission
•Non-oil & gas exports

Exempt Items

•Basic financial services
•Medical services by government hospitals
•Exported services

Disclaimer: NaijaTax is an estimation tool only and does not constitute tax, legal, or financial advice. Calculations are based on publicly available interpretations of the Nigeria Tax Act 2025 and may not reflect the final gazetted provisions or subsequent amendments. Tax obligations vary based on individual circumstances. Always consult a qualified tax professional or the Nigeria Revenue Service (NRS) for definitive guidance on your tax obligations. NaijaTax is not affiliated with FIRS, NRS, or any government agency.

Accuracy Notice: While we strive for accuracy, discrepancies have been reported between certain gazetted provisions of the NTA 2025 and the versions passed by the National Assembly. We monitor official communications and update our calculations accordingly, but cannot guarantee 100% accuracy. Last updated: March 2026.