Nigeria Tax Act, 2025 · NTA s.146–s.147
VAT is charged at 7.5%
Every taxable supply of goods or services in Nigeria carries VAT at 7.5% of the value.
Who this lands on: Any business making taxable supplies, whether or not it has registered yet.
VAT is charged on the supply of all goods and services in Nigeria other than those the Act exempts or zero-rates, at 7.5% of the value of the supply (NTA s.146, s.147).
The tax sits on the supply, not on your profit. You add it to what you charge, hold it, and remit the excess of output over input VAT.
The rate is the charging Act's; the monthly return and the 21st-of-the-month deadline come from the Administration Act.