Withholding Tax Calculator

Withholding Tax (WHT) is that little cut the government takes before you even get paid, like an automatic tiny tax collection. If you pay people for services, you are the one responsible for the deduction, not them. This calculator makes sure you cut the right amount every time. No more guessing.

Withholding Tax Calculator | Nigeria 2025

Withholding Tax (WHT) Calculator

Nigeria 2025 • Quick Calculations

💡 What is Withholding Tax? WHT is tax deducted at source before payment is made. Common rates: Dividends 10%, Interest 10%, Rent 10%, Royalties 10%, Professional fees 5-10%, Contracts 5%.
💰
Dividend
10%
💵
Interest
10%
🏠
Rent
10%
🎵
Royalty
10%
👔
Professional Fee
5%
📝
Contract
5%
⚙️
Custom Rate
?%
The total amount before WHT deduction
Who is receiving the payment?
Gross Amount
₦0
WHT Deducted
₦0
Payment Type
–
WHT Rate Applied
0%
Recipient Type
–
Net Amount Payable to Recipient
₦0
WHT to Remit
₦0
Total Paid
₦0

The Tax That Gets Deducted Before You Even Touch Your Money

The WHT Quick Guide: 3 Steps to Easy Tax

This tool instantly calculates the exact WHT amount you must deduct and remit (pay to the government).

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Step 1: Choose Your Payment Type

Scroll through the brightly colored buttons and click the one that matches the payment you are making.

  • Default Rates: The calculator uses the standard Nigerian WHT rates. For example, Dividend, Interest, and Rent are set to 10%. Professional Fees and Contracts start at 5%.
  • Custom Rate (⚙️): If you are dealing with a non-resident or a special transaction, choose Custom Rate. An extra box will appear, letting you type in your specific percentage.

Step 2: Input the Numbers

You have two main fields to fill out in this step:

  1. Gross Amount (₦): This is the full amount you agreed to pay before any tax deduction. If you hired a consultant for ₦500,000, enter 500000 here.
  2. Recipient Type: Use the dropdown menu to select who is getting the payment: Individual, Company, or Non-Resident. This confirms the context of the tax calculation.

Step 3: Calculate and Act

Click the Calculate WHT 🚀 button. The results appear instantly at the bottom of the screen.

The key results you need are in the main card:

  • WHT Deducted (Red Card): This is the precise amount you must hold back from the payment. This money goes to the government.
  • Net Amount Payable (Green Text): This is the final amount you pay to the person or company who provided the service. They get this money.
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For example, if the Gross Amount is ₦100,000 and the WHT rate is 5%, the calculator tells you:

  • WHT Deducted: ₦5,000
  • Net Amount Payable: ₦95,000

This is your payment plan: Pay ₦95,000 to the consultant; pay ₦5,000 to the tax authority. Done.