Withholding Tax Calculator Nigeria
Quickly calculate WHT deductions on any payment type — rent, professional fees, contract payments, commissions, and more.
WHT Analysis Tools
Full WHT rates reference table, annual liability projection, and gross-to-net analysis
| Payment Category | Individual Rate | Corporate Rate | Notes |
|---|---|---|---|
| Rent | 10% | 10% | Paid by tenant |
| Professional Fees | 10% | 10% | Legal, audit, consulting |
| Contract (Supply) | 5% | 5% | Goods supply contracts |
| Contract (Services) | 10% | 10% | Service contracts |
| Commission | 10% | 10% | Agency, brokerage |
| Dividends | 10% | 10% | Final tax for individuals |
| Royalties | 10% | 10% | Patents, trademarks |
| Interest | 10% | 10% | Bank deposits, loans |
| Director Fees | 10% | 10% | Board fees |
| Technical Fees | 10% | 10% | Know-how, management |
| Construction | 5% | 5% | Building contracts |
| International Transport | 10% | 10% | Freight, shipping |
WHT Multi-Payment Calculator
Add multiple payment lines, generate WHT summary report, monthly aggregation, and TCC planning
| Month | Type | Gross | Rate | WHT | Net |
|---|---|---|---|---|---|
| Jan | Rent | ₦500,000 | 10% | ₦50,000 | ₦450,000 |
| Jan | Professional Fees | ₦200,000 | 10% | ₦20,000 | ₦180,000 |
| Feb | Contract Payment | ₦1,000,000 | 5% | ₦50,000 | ₦950,000 |
| TOTAL | ₦1,700,000 | ₦120,000 | ₦1,580,000 | ||
| Month | Gross | WHT | FIRS Deadline |
|---|---|---|---|
| Jan | ₦700,000 | ₦70,000 | 21st Feb |
| Feb | ₦1,000,000 | ₦50,000 | 21st Mar |
How to Use This Calculator
Select the payment type from the dropdown — the applicable WHT rate loads automatically. Enter the gross amount before any deductions. The calculator instantly shows the WHT amount to deduct and the net amount payable to the recipient.
The payer (company or individual making the payment) is responsible for deducting WHT and remitting it to the Federal Inland Revenue Service (FIRS) or the relevant State Internal Revenue Service.
WHT Rates in Nigeria
Contract payments attract a lower 5% rate because they often involve procurement of goods where margins are tighter. All other common transaction types attract the standard 10% WHT rate.
Example
Scenario: Consultancy Invoice
Kemi's consulting firm invoices a Lagos company ₦500,000 for professional advisory services.
The company pays Kemi ₦450,000 and remits ₦50,000 to FIRS. Kemi receives a WHT credit note for ₦50,000, which she can use to reduce her annual income tax liability — she does not lose the money permanently.