Trying to figure out your Nigerian tax liability as a non-resident company with Significant Economic Presence (SEP) is a headache. This calculator is your Advil: quick, precise, and works for digital income or passive funds. Stop running circles around tax laws. Get your numbers right now.

Non-Resident Company Tax Calculator

Calculate tax for companies with Significant Economic Presence (SEP)

What is SEP?

Significant Economic Presence applies to non-resident companies that transmit, emit, or receive signals, sounds, messages, images, or data from Nigeria via electronic means or have a purposeful and sustained interaction with persons in Nigeria.

Select Currency

Type of Income

Total Global Revenue ₦

Nigerian Revenue ₦

Attributable Expenses ₦

WHT Already Deducted ₦

Company Income Tax Rate (%)

Default is 30% for large companies

Nigeria Non-Resident Company Calculator

1. Set Your Currency and Income Type

First, tell the calculator what kind of money you are dealing with and where it is coming from.

Select Currency: Choose the currency you use for reporting: ₦ NGN, $ USD, £ GBP, or € EUR. This ensures all input fields and results use the correct symbol.
Select Income Type: Choose one of two categories:
- Trading/Business Income: This applies to digital services, data transmission, or continuous interaction with people in Nigeria (the SEP rule).
- Passive Income: This covers static, non-business income like dividends, interest, or royalties.

2. Enter Your Financial Data

The inputs change based on the income type you selected. This is the crucial part, so double-check those figures.

For Trading/Business Income:

You need four key figures:

Total Global Revenue: The company’s worldwide income.
Nigerian Revenue: The specific revenue earned from activities falling under the SEP rule.
Attributable Expenses: Expenses directly linked to generating that Nigerian Revenue.
WHT Already Deducted: Any Withholding Tax (WHT) already taken out of your payments in Nigeria. This acts as a tax credit.
CIT Rate (%): The standard 30% rate for large companies is the default setting. Change it only if a special rule applies to your company size.

For Passive Income:

This is simpler because the tax is final at the point of deduction.

Income Source Type: Select the type, such as Dividend or Royalty. The tax rate is fixed at 10% for non-residents.
Gross Income Amount: Enter the full, untaxed amount of the dividend, interest, or royalty earned.

3. Calculate and Check the Breakdown

Hit the green Calculate Tax Liability button. The results will pop up immediately below.

Assessable Profit: This is your profit taxable in Nigeria (Revenue minus Expenses). For passive income, this is just the Gross Income amount.
Total Tax Due: This is the net amount you still need to remit to the government after accounting for any WHT credit you already have.
Net After Tax: The money you take home after the full tax liability is settled.

The Tax Calculation Breakdown section shows you the math, line by line. Review this detail to confirm the calculation steps are exactly what you expected. It’s like seeing the invoice before you pay: full clarity, no surprises.

Are you ready to see your tax exposure? Enter your numbers now.