Category
Tax & Compliance
Grouped articles in tax & compliance for operators building a stronger payroll and payment workflow.
What Is Withholding Tax (WHT) in Nigeria?
Withholding tax (WHT) is tax deducted at source when you pay certain vendors, contractors, or service providers. The payer withholds a percentage, remits it to the tax authority, and gives the recipient a WHT credit...
How to Get a Tax Clearance Certificate (TCC) in Nigeria
A Tax Clearance Certificate (TCC) proves you filed and paid taxes for recent years. Apply through the official tax portal (e.g. TaxPro Max), ensure PAYE/CIT/VAT filings are current, pay outstanding balances, then...
When Do You Need to Register for VAT in Nigeria?
You generally must register for VAT when your annual turnover exceeds about ₦50 million (2026 threshold). Below that, many businesses do not charge VAT or file monthly VAT returns. Above it, registration, charging...
Staff Pay Tax Portal: PAYE Deadlines and Statutory Records (Beta)
Missing a PAYE deadline costs more than the tax itself: penalties, stress, and awkward calls with your accountant. Staff Pay Tax Portal (beta) surfaces statutory deadlines, PAYE schedules aligned with LIRS eTax-style...
Freelancer vs Employee in Nigeria: Tax and Pay Explained
Employees get PAYE deducted monthly, pension (if covered), and payslips. Freelancers invoice clients, may face WHT on payments, file personal income tax annually, and must plan pension and benefits themselves. Same...
Pension Contribution in Nigeria: What Employees and Employers Pay
Under the Pension Reform Act, employees typically contribute 8% and employers 10% of pensionable emoluments (usually basic salary, housing, and transport). Both go to a Pension Fund Administrator (PFA) via a...
What Is Black Tax and How to Manage It?
Black tax is informal money Nigerian salary earners send to family (parents, siblings, extended relatives) for bills, school fees, rent, or emergencies. It is cultural expectation plus economic reality, not an...
What Is a TIN and How to Get a TIN in Nigeria?
A Tax Identification Number (TIN) is your unique ID with Nigeria's tax system. Individuals and businesses need it for banking, contracts, employment records, and filings. Register through TaxPro Max or approved...
How to Calculate PAYE Tax in Nigeria (2026 Rules)
Under the Nigeria Tax Act 2026, calculate taxable income (gross emoluments minus pension, rent relief, and applicable NHF), apply the progressive annual bands, then divide by 12 for monthly PAYE. The first ₦800,000...
Do Small Businesses Pay Tax in Nigeria in 2026?
Many small companies now pay 0% Company Income Tax (CIT) if they meet turnover and asset thresholds, but you may still owe PAYE, VAT (if registered), WHT, and you must still file returns. Zero CIT is not "no tax at all."