Personal Income Tax (PAYE)

2025 WHT Quick Guide

Consultancy / Professional 5%
Supply of Goods 2%
Rent / Dividends 10%
No TIN (Penalty Rate) 10% - 20%
NEW: SMEs with turnover < ₦50M are exempt from deducting WHT on vendors (for sums < ₦2M).

Tax Calendar (Monthly)

10th
PAYE Remittance Deadline
21st
VAT & WHT Returns Due

Expert Savings Tips

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Notice

Calculations based on NTA 2025. This is for informational purposes. Always consult an ICAN/CITN professional for filings.