VAT Calculator Nigeria — Add or Remove 7.5% VAT Instantly
Calculate Nigeria's 7.5% Value Added Tax. Add VAT to a net price or extract VAT from a VAT-inclusive amount. Updated for FIRS 2026 guidelines.
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Quick amounts:
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Net Amount (excl. VAT)
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VAT Amount (7.5%)
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Gross Amount (incl. VAT)
VAT Breakdown
Bulk VAT Calculator
Add multiple items to calculate total VAT.
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Understanding Nigerian VAT
VAT at 7.5% is charged on the supply of goods and services in Nigeria. Businesses collect VAT on behalf of FIRS and remit it monthly. As a consumer, VAT is embedded in the price you pay — every ₦107.50 you spend at a VAT-registered business includes ₦7.50 of VAT.
Quick formula:
- Adding VAT: Gross = Net × 1.075
- Extracting VAT from inclusive price: VAT = Gross × (7.5 / 107.5) = Gross × 0.069767
- Net from inclusive price: Net = Gross / 1.075
Frequently Asked Questions
What is the current VAT rate in Nigeria?
Nigeria's Value Added Tax (VAT) rate is 7.5%, as increased from 5% by the Finance Act 2019, effective February 2020. It applies to most goods and services consumed in Nigeria. The rate is set by law and administered by the Federal Inland Revenue Service (FIRS).
Which goods and services are exempt from VAT in Nigeria?
VAT-exempt items include: basic food items (grains, tubers, fruits, vegetables, meat, fish, salt), medical and pharmaceutical products, baby products, educational materials (books, newspapers), exported services, and diplomatic transactions. Financial services may have special treatment under FIRS guidelines.
Who is required to register for VAT in Nigeria?
Every business with an annual turnover of ₦25 million or more must register for VAT with FIRS. Businesses below this threshold are exempt but may register voluntarily. Non-resident companies supplying digital services to Nigerian consumers must also register.
How do I remit VAT to FIRS?
VAT-registered businesses must file VAT returns and remit collected VAT to FIRS by the 21st of the following month. Returns are filed on the FIRS TaxPro-Max portal. Failure to remit attracts penalties of 5% per annum plus interest on outstanding amounts.
What is the difference between VAT-inclusive and VAT-exclusive pricing?
VAT-exclusive price (net price) is the base amount before tax is added. VAT-inclusive price (gross price) already includes the 7.5% tax. To get VAT from an inclusive price: VAT = Gross × (7.5 / 107.5). To add VAT to a net price: Gross = Net × 1.075.