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ENCO TAX INTELLIGENCE / Corporate & Business Tax

Development Levy Calculator

Calculate the 2026 development levy on assessable profits with supported company and tax-base exclusions.

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Amounts are in Nigerian naira unless labelled otherwise.

The levy is separate from CIT and uses assessable profits before loss relief/capital allowances. No CIT or WHT credit offset is assumed.

Small-company tests require both turnover and fixed assets. Special regimes and unresolved company classifications need review.

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What is supported?

Calculate the 2026 development levy on assessable profits with supported company and tax-base exclusions.

What needs further assessment?

The levy is separate from CIT and uses assessable profits before loss relief/capital allowances. No CIT or WHT credit offset is assumed. Small-company tests require both turnover and fixed assets. Special regimes and unresolved company classifications need review.

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