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ENCO TAX INTELLIGENCE / Corporate & Business Tax

Minimum Effective Tax Calculator

Estimate a 2026 top-up for a supported large domestic non-MNE company using statutory covered taxes and adjusted audited income.

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Amounts are in Nigerian naira unless labelled otherwise.

Domestic non-MNE companies with aggregate turnover at least ₦50bn only. Group eligibility and special regimes need a separate assessment.

Use legally assessed covered amounts, not total accounting tax expense, VAT, WHT balances or penalties. A non-positive denominator has no meaningful effective percentage.

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What is supported?

Estimate a 2026 top-up for a supported large domestic non-MNE company using statutory covered taxes and adjusted audited income.

What needs further assessment?

Domestic non-MNE companies with aggregate turnover at least ₦50bn only. Group eligibility and special regimes need a separate assessment. Use legally assessed covered amounts, not total accounting tax expense, VAT, WHT balances or penalties. A non-positive denominator has no meaningful effective percentage.

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