Personal Income Tax (PAYE)
2025 WHT Quick Guide
Consultancy / Professional
5%
Supply of Goods
2%
Rent / Dividends
10%
No TIN (Penalty Rate)
10% - 20%
NEW: SMEs with turnover < ₦50M are exempt from deducting WHT on vendors (for sums < ₦2M).
Tax Calendar (Monthly)
10th
PAYE Remittance Deadline
21st
VAT & WHT Returns Due
Expert Savings Tips
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Notice
Calculations based on NTA 2025. This is for informational purposes. Always consult an ICAN/CITN professional for filings.