How Nigeria VAT is calculated
For a standard taxable supply, add 7.5% VAT to the amount before VAT. To estimate the VAT portion inside a VAT-inclusive total, divide the total by 1.075 to find the amount before VAT, then subtract it from the total.
Add VAT
Net amount × 1.075 = total including VAT
Remove VAT
Gross amount ÷ 1.075 = amount before VAT
Important Nigeria VAT limitations
The Nigeria Revenue Service distinguishes standard VAT from supplies that may be zero-rated or exempt. This calculator does not determine supply classification, registration obligations, filing liability or input VAT treatment.
Use the result as a planning estimate and verify the applicable treatment with the Nigeria Revenue Service VAT information before issuing an invoice or filing a return.
Need several products or services on one estimate? Use the multi-line VAT invoice calculator to total quantities, prices and per-line rates in your browser.
Frequently asked questions
What VAT rate does this Nigeria calculator use?
It starts with 7.5% for the Nigeria Revenue Service's STANDARD_VAT example. Some supplies may be zero-rated or exempt, so confirm the treatment for the specific transaction.
How do I remove VAT from a VAT-inclusive price?
Divide the VAT-inclusive amount by 1.075 to estimate the amount before VAT, then subtract that amount from the total.
Is this a tax filing or compliance tool?
No. It is an educational estimate for common add/remove VAT calculations. Confirm current NRS guidance before invoicing or filing.