ENCO TAX INTELLIGENCE / Transaction Taxes

VAT Return Estimator

Estimate 2026 VAT payable or a potential carryforward credit from user-classified sales and assessed input VAT.

Your calculation

Amounts are in Nigerian naira unless labelled otherwise.

Estimate only: no return is filed and no filing calendar is created. VAT-exclusive sales and VAT amounts are separate inputs.

Common-input allocation must already be legally assessed. Zero-rated supplies are taxable; exempt-related input VAT is excluded. A credit is not an automatic refund entitlement.

Tax period *

VAT-exclusive standard-rated sales (₦) *

Zero-rated supplies (₦)

Exempt supplies (₦)

Eligible input VAT directly relating to taxable supplies (₦)

Input VAT directly relating to exempt supplies (excluded) (₦)

Common-input VAT to apportion (₦)

Assessed taxable-use proportion of common input (%) *

Legally assessed opening VAT credit (₦)

Assessed output VAT adjustments (+ / −) (₦)

Included supplies are from 2026 onward, within the claim window, with valid evidence and no duplicate claims

I confirm the supported scope, legal classification and eligibility of the supplied amounts. Special or uncertain cases require review.

Calculations run in this browser. Inputs are sent to the server only when you request a PDF.

Your computation starts here.

Complete the inputs to see a breakdown, source references and assumptions. Unsupported circumstances return an explanation.

UNDERSTAND THE COMPUTATION

Know what the numbers mean.

What is supported?

Estimate 2026 VAT payable or a potential carryforward credit from user-classified sales and assessed input VAT.

What needs further assessment?

Estimate only: no return is filed and no filing calendar is created. VAT-exclusive sales and VAT amounts are separate inputs. Common-input allocation must already be legally assessed. Zero-rated supplies are taxable; exempt-related input VAT is excluded. A credit is not an automatic refund entitlement.

Legislation & model status

Source-checked models are preliminary. No independent reviewer or professional publication approval is claimed.

NTA 2025 ss147, 155, 185–186; user-confirmed eligible input tax and apportionment ↗vat-return-2026-v1 · professionally-reviewed · checked 2026-10-29

Supporting interpretation — PwC

Official gazetted legislation, applicable amendments and commencement instruments take precedence. PwC is supporting commentary; discrepancies must be reconciled against the controlling legal provision before changing a calculation.

Nigeria — Corporate Summary ↗Supplied PDF reviewed 2026-05-29 · secondary commentary. The live page may differ from the supplied snapshot.

All values are rounded to two decimal places using decimal arithmetic. Historical rules remain separate.

VAT Return Estimator

Your calculation

Your computation starts here.

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