Standard Rate: 7.5%
VAT Calculator & Exemption Checker
Calculate VAT and check if items are exempt or zero-rated
VAT Calculator
Net Amount (excl. VAT)—
VAT @ 7.5%—
Gross Amount (incl. VAT)—
VAT Exemption Checker
All
Exempt
Zero-Rated
Standard (7.5%)
Exempt: No VAT charged, no input VAT recovery |
Zero-rated: 0% VAT, seller can recover input VAT |
Standard: 7.5% VAT applies
Small Business VAT Exemption
Businesses with turnover ≤ N100M and fixed assets < N250M (excluding professional service firms) are exempt from charging and remitting VAT.