MikroGigs | Nigerian Tax Intelligence Suite (Boardroom Edition) – 2026 with VAT Input Credits & Capital Allowances

Personal Income Tax (PIT) – 2026 Compliant

₦800k tax-free threshold • Rent relief (20% capped at ₦500k) • Pension 15% cap

Annual Gross Income (₦)

Pension Contribution (% , max 15)

Annual Rent Paid

NHF Contribution

Life Assurance Premium

Corporate Income Tax + Capital Allowances + VAT Input Credits – 2026

Turnover tiers • 4% Development Levy • Straight-line CA (10/20/25%) • VAT @ 7.5%

Annual Gross Turnover (₦) – VAT Exclusive

Operating Expenses (VAT Exclusive, ₦)

Capital Allowances (Straight-Line)

Buildings / Heavy Assets (10%)

Plant & Machinery (20%)

Motor Vehicles / Software (25%)

VAT Input Credits (7.5% VAT Rate)

Total VAT on Purchases / Expenses

VAT on Capital Assets (claimable)

VAT Input Credit = VAT paid on allowable business inputs (recoverable against VAT output liability).
Only VAT on VAT-registered supplies with valid invoices qualifies.

Apply Pioneer / Export / Agricultural Incentive (0% CIT)

Global Intelligence – Simplified Pillar 2 Model

Illustration only • Not full OECD GloBE implementation

Nigerian Profit (₦)

Foreign Profit (₦)

Foreign Tax Paid (₦)

Gross Turnover / Income	—
Operating Expenses	—
Capital Allowances	—
VAT Input Credit	—
Total Tax Due	—
Effective Rate	—
Net Position	—