Nigeria Withholding Tax (WHT) Calculator
Calculate Nigerian withholding tax on a payment, by payment type and whether the recipient is an individual or a company.
Main WHT rates
| Payment | Rate |
|---|---|
| Dividends, interest, rent | 10% |
| Consultancy, professional and technical fees (individuals) | 5% |
| Consultancy, professional and technical fees (companies) | 10% |
| Supply of goods | 2% |
A recipient without a TIN can be charged double the normal rate. Remit WHT by the 21st day of the following month.
See also: the complete WHT guide.