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ENCO TAX INTELLIGENCE / Corporate & Business Tax

Companies Income Tax Calculator

Reconcile accounting profit to taxable profit and estimate CIT and development levy for an ordinary resident company in calendar 2026.

Your calculation

Enter amounts in Nigerian naira.

Supported scope: ordinary resident trading companies with a full calendar 2026 accounting period. Enter losses, capital allowances and credits only after their legal availability has been assessed.
Professional computation adjustments

Without these adjustments, the simple estimate assumes none are applicable. Do not enter unassessed claims.

Company characteristics

Any selected characteristic requires professional assessment; no estimate will be returned.

Calculations run in this browser. Inputs are not stored or sent unless you choose PDF download.

A CLEARER VIEW OF YOUR NUMBERS

Your computation
starts here.

Complete the inputs to see an estimate, the calculation breakdown, applicable sources and assumptions.

  • No pre-filled financial results
  • Rules selected for the supported period
  • Download a detailed PDF after calculating

Preliminary automated calculations require professional review before filing. Unsupported circumstances do not generate an estimate.

UNDERSTAND THE COMPUTATION

Know what the numbers mean.

Is accounting profit the taxable profit?

No. The estimator separately shows disallowable expenses, allowable adjustments, assessable profits, supplied loss relief and capital allowances.

Which companies are outside scope?

Non-residents, multinationals, professional-services classifications, special regimes, incentives and companies with turnover of ₦50bn or more require professional review. Only the full calendar 2026 period is supported.

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