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ENCO TAX INTELLIGENCE / Transaction Taxes

Withholding Tax Calculator

Estimate WHT and net payment using the gazetted schedule for supported 2025 and 2026 transactions, or reverse a net amount.

Your calculation

Enter amounts in Nigerian naira.

Supported: listed categories at domestic schedule rates in 2025 or 2026. Enter the amount excluding VAT and separately identifiable reimbursements. Small-business relief, treaty claims and special exemptions require assessment.
Payment or settlement date; for related parties use the earlier liability-recognition date where applicable.
Both amounts exclude VAT. Reverse mode is for planning and does not authorise adding WHT to the contract price.
The manufacturer option applies to the supplier’s own goods/materials, not all income earned by a manufacturer. Other exemptions, including over-the-counter purchases and exempt income, require review.

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.

Which WHT transactions are supported?

Listed transaction categories use the 2024 gazetted schedule, effective from 1 January 2025. Recipient type, residence and Tax ID affect the rate. Treaty claims, small-business relief and other special exemptions require review.

What information will a review need?

Transaction date and category, recipient type and residence, Tax ID status, payer classification, VAT treatment, treaty eligibility and any applicable exemption.

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