NRS 2026 — Nigeria Tax Act
Tax filing
that stands
up to scrutiny.
Audit-ready CIT filing packs with Schedule F verification tables, capital allowance pools, and Section 55 CITA declarations. Built for the NRS 2026 tax year.
Late filing penalty: ₦100,000 under the NRS 2026 framework, plus 10% of unpaid tax per annum.
Tax Computation
Filing Pack — 6 Schedules
Real businesses
Built for the people who actually file.
From market traders to logistics operators — the people who keep Nigeria’s economy moving shouldn’t need a Big 4 firm to stay compliant.
Adaeze Balogun
Fashion retailer, Balogun Market
I used to pay an accountant ₦150k every filing season just to fill forms I didn’t understand. Now I do it myself in 20 minutes.
Kunle Okafor
Auto parts dealer, Nnewi
My VAT returns were always late. The penalty letters kept coming. This tool sorted everything — input, output, net payable.
Fatima Mohammed
Catering business, Abuja
I didn’t even know I qualified as a small company under the new tax act. The calculator showed me I owe nothing.
Trusted across industries
Platform
Everything you need to file under NRS 2026.
Company Income Tax
3-tier classification, capital allowance pools, add-back identification, and minimum tax — computed to NRS 2026 spec with full workings.
VAT Compliance
Input/output tracking with automatic net-off. MBS-ready for NRS 2026 digital fiscalisation.
E-Invoicing
NRS Invoice Reference Numbers, mandatory above ₦50k under Sec. 21.4 NTA 2026. Auto VAT & TIN validation.
Personal Income Tax
Full PAYE with consolidated relief, pension deductions, NHF, and state residency rules.
Filing Pack
Schedules A–F, NRS Verification Header, Sec. 55 Director Declaration. One click, audit-ready.
CIT Computation
Calculate with regulatory precision.
Enter your turnover and assessable profit. The engine applies 3-tier Finance Act classification, computes capital allowances, identifies non-allowable deductions, and returns an NRS 2026–compliant tax figure—with the working shown.
Try the calculatorCIT Calculator
Computation Result
Filing Packs
Every schedule. Every citation.
One click generates a complete CIT filing package: Schedules A through F, capital allowance pools, Section 21 deduction mapping, NRS Verification Header, and Director Declaration per Section 55 CITA. Ready for NRS officer review.
Start filingNRS Filing Pack
Adekunle Industries Ltd
Tax Year 2026 · CIT Return
Statement of Profit or Loss
Capital Allowance Computation
Non-Allowable Deductions
Loss Relief Schedule
Tax Computation Summary
NRS Verification Table
NRS Sync ID
NRS-2026-CIT-004817
Director Declaration
Sec. 55 CITA ✓
E-Invoicing
Invoices that pass NRS validation.
Generate invoices with NRS Invoice Reference Numbers, mandatory for expenses above ₦50,000 under Sec. 21.4 NTA 2026. Automatic VAT computation, TIN validation, and real-time NRS compliance checks built in.
Create an invoiceTax Invoice
INV-2026-00847
From
Adekunle Industries Ltd
TIN: 12345678-0001
To
Lagos State Procurement
TIN: 98765432-0001
NRS Invoice Reference
IRN-NRS-2026-00847-VLD
How it works
Four steps to an
audit-defensible filing.
Ingest
Upload trial balance via CSV, Excel, or manual entry.
Classify
3-tier turnover classification (Small / Medium / Large).
Compute
Capital allowances, add-backs, development levy, minimum tax.
File
Audit-defensible PDF with Schedules A–F and NRS Sync ID.
Regime comparison
Same company, different
tax obligations.
Toggle between FIRS 2025 and NRS 2026 to see how the Nigeria Tax Act changes your filing.
FIRS 2025
Adekunle Industries Ltd — Turnover: ₦500,000,000
- Company Tier
- Large
- CIT Rate
- 30%
- Base CIT
- ₦22,500,000
- Tertiary Education Tax (2.5%)
- ₦1,875,000
- Total Obligation
- ₦24,375,000
- Effective Rate
- 4.88%
NRS 2026
Adekunle Industries Ltd — Turnover: ₦500,000,000
- Company Tier
- Large
- CIT Rate
- 30%
- Base CIT
- ₦22,500,000
- Development Levy (4.0%)
- ₦3,000,000
- Total Obligation
- ₦25,500,000
- Effective Rate
- 5.10%
NRS 2026 increases total obligation by ₦1,125,000 (+4.6%) due to the 4% Development Levy replacing the 2.5% TET.
Illustrative calculation. Actual filing may vary based on allowable deductions, capital allowances, and loss carry-forward.
From our users
Trusted by finance
teams who file.
“We used to spend three weeks preparing our CIT filing pack manually. Taxable generates the same output—with better schedule formatting—in under ten minutes.
Adebayo Okonkwo
CFO, Mid-Tier Manufacturing Group
“The regime comparison tool is exactly what I send clients when they ask about the NRS 2026 impact. It’s faster than building a model from scratch and the numbers are always current.
Chioma Eze
Senior Tax Consultant
“Our audit team flagged zero discrepancies on Taxable-generated filing packs. The Schedule F verification table maps directly to what NRS officers check.
Olumide Adeyemi
Finance Director, Infrastructure Group
14,000+
Calculations completed
9.9/10
Audit defensibility score
5
Integrated tax modules
100%
NRS 2026 alignment
Nigeria Tax Act 2026
4% Development Levy, 3-tier company classification, and digital filing protocol compliance.
CITA (Cap C21 LFN 2004)
Capital allowances per Schedule 2, non-allowable deductions per Section 21, Director Declaration per Section 55.
Audit Shield
Every filing includes Schedule F: NRS Officer Verification Table with statutory cross-references and NRS Transaction Sync ID.
Ready to file?
Calculate your 2026 CIT obligation in under two minutes. No account required for your first five calculations.
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