Withholding tax (WHT) calculator
Work out the withholding tax to deduct from a vendor or contractor payment, and what's left to pay them, at the common Nigerian WHT rates.
Result
WHT (5%)₦0.00
Net payable to vendor₦0.00
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 whether the payee is a company or individual, verify the correct rate with NRS. Estimate only, not tax advice.