Withholding tax (WHT) calculator

Work out the withholding tax on a vendor or contractor payment, and the net amount payable, at Nigeria's common WHT rates.

Payment AmountInvoice value to vendor

₦

Payee Type

Transaction Type

WHT RatePreset: 5%

Amount includes 7.5% VAT

Result Breakdown

WHT Deduction

WHT Amount(5%)₦0.00

Net Payable to Vendor

₦0.00

Calculated breakdown copied!

WHT is deducted from the VAT-exclusive value and remitted to the NRS/State on the vendor's behalf. Rates depend on the transaction and payee, verify the correct rate with NRS. Estimate only, not tax advice.