Tax Guides for Your Business Type

Select your situation to see exactly what taxes apply to you, what you can deduct, and what deadlines you need to know.

POS Operator / Agent

OPay, PalmPay, Moniepoint agents

Transaction volume ≠ income. Only your commission is taxable.

Social commerce & small retail

Most sellers are EXEMPT if earning under ₦800K/year.

YouTube, TikTok, Instagram monetization

56% of Nigerian creators earn below the tax threshold.

Upwork, Fiverr, foreign clients

Self-assessment required. File by March 31.

Employed with extra income

Combine all income sources for total liability.

Registered company (CAC)

Small companies (≤₦50M turnover) pay 0% CIT.

Answer a few questions to check your tax obligations.