Powered by FIRS
1
Who You Are
2
Your Work
3
Your Income
4
VAT Status
5
Results
Question 1 of 5

Which best describes how you earn income?

Select the option that matches your primary source of income.

💻
Freelancer / Consultant
I provide professional services to clients and invoice for my work
✓
🏢
Employed (PAYE)
I receive a salary from an employer who deducts tax
✓
🛍️
Small Trader / Business Owner
I sell goods or run a small business
✓
Question 2 of 5

What type of work do you do?

This helps us identify specific tax rules that may apply to your profession.

🖥️
Technology / Software
Development, design, IT consulting
✓
🎨
Creative / Media
Writing, design, video, photography
✓
📊
Professional Services
Legal, accounting, consulting, coaching
✓
🔧
Other Services
Any other freelance or consulting work
✓
Question 3 of 5

What is your estimated annual income?

Include all income from your freelance work. This determines your tax band.

📉
Below ₦800,000
Exempt from Personal Income Tax under the new law
✓
📊
₦800,000 - ₦3,000,000
Subject to 15% on income above ₦800,000
✓
📈
₦3,000,000 - ₦8,000,000
Subject to progressive rates up to 18%
✓
💰
Above ₦8,000,000
Subject to higher progressive rates
✓
Question 4 of 5

Is your annual turnover above ₦25 million?

This determines whether you need to register for VAT.

✓
No, below ₦25 million
VAT registration not required
✓
!
Yes, above ₦25 million
VAT registration is required
✓
✓

Your Tax Summary

Based on your profile as a Freelancer/Consultant

Taxes That Apply to You

Personal Income Tax (PIT) Required

As a freelancer earning above ₦800,000, you must file and pay Personal Income Tax based on the progressive tax bands under the Nigeria Tax Act 2025.

Rate: 0% on first ₦800,000, then 15% to 25% on higher bands
📄 View Official FIRS Guidance →
Value Added Tax (VAT) Not Required

Your turnover is below ₦25 million, so VAT registration is not required. If your turnover exceeds this threshold, you must register.

Threshold: ₦25,000,000 annual turnover
Development Levy Not Applicable

The Development Levy applies to companies, not individuals. As a freelancer filing as an individual, this does not apply to you.

What You Need to Do

  • 1

    Get Your TIN

    Register for a Tax Identification Number (TIN) if you don't have one. This is mandatory for all taxpayers.

    Register on TaxPro Max →
  • 2

    Track Your Income & Expenses

    Keep records of all income received and business expenses. Allowable expenses reduce your taxable income.

  • 3

    Calculate Your Tax

    Use the official PIT calculator to estimate your tax liability before the filing deadline.

    Use PIT Calculator →
  • 4

    File Your Return by March 31

    Submit your annual tax return by March 31 of the following year. Late filing attracts ₦50,000 penalty plus ₦25,000 per month.

💬

Still have questions?

Connect with FIRS First Contact for personalized support

Contact FIRS
⚠️ Important: This guidance is for educational purposes only and does not constitute legal or financial advice. For specific situations, please consult a tax professional or contact FIRS directly.
💬