How much tax does a freelancer pay in Nigeria?

In the example above the total is NGN 26,685,554, an effective rate of 23%. It changes with income, regime and deductions: use the calculator to test your own numbers.

Which taxes does the calculator include for Nigeria?

Income tax. Local rules and exemptions can add or remove items, so confirm with Nigeria Revenue Service.

Is this calculator accurate?

It applies the published 2026 rules for a single self-employed person. Real bills vary with deductions, regional rules, family situation and timing, so treat it as a planning estimate and confirm with a professional.

Which currency are my earnings in?

Most listings on SOJI pay in US dollars. Choose USD and the calculator converts to your local currency at the rate shown (you can edit it), then applies the local tax rules to the local amount.

Why can I change the tax rates?

Your situation may differ: another region, a special regime or a negotiated rate. Type any percentage and the net income updates straight away.

No. If your clients are abroad, services are usually exempt or zero-rated, and VAT is not your income anyway. Check the rule for your country.

Freelance calculator

Freelance taxes in Nigeria: what you keep

How much does a freelancer keep in Nigeria? Enter your rate and see income tax, social security and other contributions under Self-employed / freelancer (personal income tax), with 2026 rules and editable rates.

Country

Income

per

Hours per week

Weeks worked per year

That is $86,400 a year, $7,200 a month, before tax

Exchange rate (1 USD =) NGN

Live rate, refreshed every few hours. Edit it if your bank uses another.

Settings for this regime

Business expenses (% of income)

Rent paid per year (local currency, relief up to 20%)

Customize tax rates

Gross income

NGN 115,022,216

NGN 9,585,185 per month

Total taxes and contributions

NGN 26,685,554

Effective rate: 23.2%

Net income (take-home)

NGN 88,336,662

NGN 7,361,388 per month

Where your money goes

Show results in

You keep 76.8% of your gross income

Item	Per year	Per month	% of gross
Gross income	NGN 115,022,216	NGN 9,585,185	100%
Income tax	−NGN 26,685,554	−NGN 2,223,796	23.2%
Total taxes and contributions	−NGN 26,685,554	−NGN 2,223,796	23.2%
Net income (take-home)	NGN 88,336,662	NGN 7,361,388	76.8%

Net per working hour: NGN 61,344.90/h

Rules used: Self-employed / freelancer (personal income tax)

Personal income tax under the Nigeria Tax Act 2025 (in force from January 2026): 0% on the first ₦800,000, then 15%, 18%, 21%, 23% and 25% on the slices above. You are taxed on net profit (income minus business expenses); the old consolidated relief allowance no longer exists, and rent relief is 20% of the rent you pay, capped at ₦500,000. Figures come from secondary sources: confirm the bands with the Nigeria Revenue Service. Pension and state levies are not included.

Tax year 2026 · Checked October 14, 2026 · Source: Nigeria Revenue Service

What this assumes

A single person with no dependents, no other income, no deductions beyond the ones named, and clients abroad, so VAT or sales tax is not charged. Rates are for the tax year shown.

This is an estimate for information, not tax advice. Rules change and depend on your situation: confirm with the tax authority or an accountant before you decide.

Example

At $60 an hour for 30 hours a week, a freelancer in Nigeria earns about NGN 115,022,216 a year before tax and keeps about NGN 88,336,662 (77%) after NGN 26,685,554 of taxes and contributions.

What is included

For the default regime the calculation covers: Income tax.

Tax regimes covered

Self-employed / freelancer (personal income tax)Personal income tax under the Nigeria Tax Act 2025 (in force from January 2026): 0% on the first ₦800,000, then 15%, 18%, 21%, 23% and 25% on the slices above. You are taxed on net profit (income minus business expenses); the old consolidated relief allowance no longer exists, and rent relief is 20% of the rent you pay, capped at ₦500,000. Figures come from secondary sources: confirm the bands with the Nigeria Revenue Service. Pension and state levies are not included.

Frequently asked questions

How much tax does a freelancer pay in Nigeria?: In the example above the total is NGN 26,685,554, an effective rate of 23%. It changes with income, regime and deductions: use the calculator to test your own numbers.
Which taxes does the calculator include for Nigeria?: Income tax. Local rules and exemptions can add or remove items, so confirm with Nigeria Revenue Service.
Is this calculator accurate?: It applies the published 2026 rules for a single self-employed person. Real bills vary with deductions, regional rules, family situation and timing, so treat it as a planning estimate and confirm with a professional.
Which currency are my earnings in?: Most listings on SOJI pay in US dollars. Choose USD and the calculator converts to your local currency at the rate shown (you can edit it), then applies the local tax rules to the local amount.
Why can I change the tax rates?: Your situation may differ: another region, a special regime or a negotiated rate. Type any percentage and the net income updates straight away.
Does it include VAT?: No. If your clients are abroad, services are usually exempt or zero-rated, and VAT is not your income anyway. Check the rule for your country.