NRS Compliance Calculator
Comprehensive tax planning for individuals and business entities under the updated 2025 NRS regulatory framework.
Income Parameters
Calculations reflect current 2025 NRS Regulatory Standards (Rule 1.1), including Rent Relief and SME turnover exemptions.
Estimated Net Annual Take-home
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Total Annual Tax
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Effective Tax Rate
0.0%
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Review & Filing by CA Partners
PIT Regulation (2025)
Personal Income Tax (PIT) follows the progressive NRS scale from 0% to 25%. Individuals earning ₦800,000 or less annually are fully exempt. The standard CRA has been abolished and replaced by Rent Relief (lower of ₦500k or 20% of rent paid).
SME & Corporate Tax
Small companies (Turnover ≤ ₦50M) enjoy 0% CIT and are exempt from VAT. Standard companies are taxed at 25% CIT. A 4% Consolidated Development Levy applies to assessable profits. e-invoicing is mandatory for VAT-compliant entities.