Business Tax Calculator 2026
Calculate Company Income Tax (CIT), education levy, and turnover tax • Compare old vs new reform • See exactly how much you'll save or pay
How Will Tax Reform Affect Your Business?
Nigeria's 2026 tax reform introduces significant changes for businesses. Small businesses with revenue below ₦25M are now completely exempt from CIT, while medium businesses see reduced rates. Enter your annual revenue below to see your tax obligations under both systems.
Old System (2025)
New System (2026)
📋 Calculation Details
Understanding Business Taxes in Nigeria
🏪 Small Businesses
Revenue below ₦25M are now completely exempt from Company Income Tax under the new reform. Only education levy applies.
🏭 Medium Businesses
Revenue between ₦25M - ₦100M pay 20% CIT instead of 30%, resulting in significant savings for growing businesses.
🏢 Large Businesses
Revenue above ₦100M pay 25% CIT, down from 30%. The reform aims to encourage business expansion and investment.
📚 Education Tax
All businesses continue to pay 2% education tax on assessable profit under both old and new systems.
Calculate Personal Income Tax
See how the tax reform affects your personal income