Withholding Tax Calculator

Calculate Withholding Tax (WHT) on payments under the Nigeria Tax Act 2025. WHT is an advance payment of income tax deducted at source. Select the payment type and recipient type to see the applicable rate and net payment.

Payment Details

Enter the gross payment amount and select the payment type and recipient type to calculate WHT.

Gross Payment Amount

₦

Payment Type

Recipient Type

WHT Calculation Results

Withholding Tax deduction and net payment breakdown.

Enter a gross payment amount to see WHT calculations.

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.