Midweek Money School — Company Income Tax Calculator (2025 rules)
Used to determine 'small company' & ETR thresholds
If you only have gross figures, enter profit before adjustments
Small-company test uses this (≤ ₦250,000,000)
This will be subtracted from total tax payable when computing net payable
Use this only if you have confirmation small-company status
For testing ETR/top-up even if turnover < threshold
If blank, code uses 30% for non-small companies.
Default target minimum effective tax rate (15%)
