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Income Structuring Calculator
Should you operate as an individual or incorporate? Compare tax outcomes for different business structures under NTA 2025.
Individual (PIT)
0% - 25%
Progressive rates
Small Company (CIT)
0% + 10% WHT
Revenue ≤ ₦50M
Break-even Point
~₦5,000,000.00
Company becomes better
When to Consider Each Structure
Individual (Sole Proprietor)
- • Income below ₦5M/year
- • Want simplicity - no company registration
- • Not concerned about liability protection
- • Clients don't require working with a company
Limited Company (Ltd)
- • Revenue under ₦50M (0% CIT as small company)
- • Need liability protection
- • Working with corporate clients
- • Planning to raise investment or get loans
Mixed Structure
- • High revenue (₦50M+) where CIT rates apply
- • Want to optimize between PIT and dividend taxation
- • Comfortable with more complex accounting
- • Have access to professional tax advice
Disclaimer: This calculator provides estimates based on NTA 2025. Actual tax obligations depend on your specific circumstances. Consult a tax professional before making business structure decisions.
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VAT
Auto-calculated
WHT
Per invoice
P&L
Real-time