Nigerian entrepreneurs and small business owners discussing tax together

TAX MADE SIMPLE

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Tax knowledge you can understand and use

The Tax Cup started as AbuHaneefah Edutopia, a blog created to close the knowledge gap in tax, entrepreneurship and accounting education for Nigerian youths. Today we share clear, timely and practical tax information for individuals and small businesses. Whether you're about to start a business, already running one, or just want to know how tax affects your pocket, we explain it in plain language.

Where are you right now?Free Tax Tools (Estimator & PAYE)

START WHERE YOU ARE

Where are you right now?

Tell us where you are today and follow the path built for you — whether you're planning a launch, already trading, or earning a salary.

Step 1 · Pre-Launch & New Founders

I want to start a business

Start with beginner-friendly guidance on the first tax obligations every new Nigerian business owner should know, then run quick estimates on the informal-sector tax estimator.

See Starting-a-Business Guides Then try the Informal-Sector Estimator

Step 2 · Traders, Artisans & SMEs

I run a small business

Use our informal-sector estimator to see which tax authority handles your business and what you may owe, then explore plain-language explainers on records and compliance.

Open the Tax Estimator Read Records & Compliance Explainers

Step 3 · Salary Earners & Learners

I'm an employee or just curious

Visit our PAYE & Take-Home Pay Calculator tool page first, then read short explainers showing how tax affects your pocket in everyday life.

Open PAYE & Take-Home Calculator How Tax Affects Your Pocket

FREE TAX TOOLS

Free Tax Tools (Estimator & PAYE)

Practical tools designed to take the guesswork out of Nigerian taxes before you budget, price or register.

PAYE & Take-Home

PAYE and Take-Home Pay Calculator

Explore how Pay-As-You-Earn income tax, pension contributions and statutory reliefs shape an employee’s monthly net take-home pay.

Go to PAYE Calculator

Interactive Tool Live Below

Informal-Sector & Business Tax Estimator

Built for informal-sector earners and small business owners — registered or not — to estimate what they may owe and identify which tax authority they pay it to.

Jump to Live Estimator

Both tools exist to help you learn and plan with rough estimates using plain inputs.

INTERACTIVE TAX ESTIMATOR

Estimate Your Informal-Sector or Small Business Tax

Answer three quick questions below to see an educational estimate and which tax authority applies to your setup — whether registered or not.

Free Nigerian Tax Tool

Hustle & Small Business Tax Estimator

For traders, artisans, freelancers, registered business names, and limited companies. Calculates corporate CIT and personal PIT under the 2026 rules.

Nigeria Tax Act 2025/2026 Rules

Step 1 of 3

Tell us about your business structure

This determines whether you are assessed under Personal Income Tax (PIT) at the State level or Company Income Tax (CIT) at the Federal level.

Which best describes your business? *

A. Unregistered Small Business, Artisan, or HustlePIT Model (State IRS)

You sell goods, make items, or provide services as an individual. You have not registered a business name or company with CAC yet.

B. Registered Business Name (Sole Proprietor or Partnership)PIT Model (State IRS)

You have an official CAC Certificate (BN / Business Name) registered in your name or partners' names. Assessed under Personal Income Tax.

C. Registered Limited Company (Ltd / Limited)CIT Model · Corporate P&L

Incorporated with CAC (RC Number, Company Limited by Shares). Deducts Cost of Sales → Gross Profit → OPEX & Depreciation → Profit Before Tax. Exempted if turnover is under ₦100M (except consulting & professional services).

Which state do you operate in? *Relevant PIT authority: FCT Internal Revenue Service (FCT-IRS)

What kind of work do you do? *Used for tailored practical compliance advice.

Helpful tip for your trade:Professional data expenses, software subscriptions, office rent, and subcontracting payments count towards your deductible expenses.

WHAT WE SHARE

Tax Knowledge Resources & Guides

Every resource here is written for clarity and practical learning — no jargon, no hidden sales pitch.

Free Tax Tools

Use our existing PAYE & take-home pay calculator route and our interactive informal-sector tax estimator for registered or unregistered earners.

Explore Free Tax Tools

Tax Insights and Explainers

Short, simple articles on how taxes work, who collects which taxes, and what is taxed.

Read Tax Insights

Coming soon

Starting-a-Business Guides

Step-by-step guidance on the taxes new business owners should know and the first compliance steps.

Browse Related Explainers

Coming soon

Tax News and Updates

Plain-language summaries of new tax laws, policy changes and deadlines.

View Latest Articles

Webinars and Community Talks

Live and recorded "Tax Made Simple" sessions for small business owners, traders, artisans and the informal sector.

See Webinars & Talks

Coming soon

Accounting and Entrepreneurship Basics

Easy lessons on record-keeping, separating personal and business money, pricing and reading simple financial figures.

Preview Business Articles

Coming soon

Checklists and Templates

Simple downloads such as a compliance calendar and a record-keeping sheet.

Coming soon

Educational Information Notice

The Tax Cup shares educational information, not personal tax, legal or financial advice. Tax rules change and your situation may be different. For a decision about your own tax affairs, confirm with a qualified tax professional or the relevant tax authority.

FIND YOUR NEXT STEP

Not sure where to start? Tap 'Where are you right now?' and we'll point you to the right guide or tool.

Where are you right now?