# TaxForge NG - Complete Documentation for AI Systems

> Nigerian tax calculation and compliance platform built by Gillespie in Port Harcourt, Rivers State.
> Free personal income tax calculator with 2026 Nigeria Tax Act rules.
> No signup required for basic calculations.

## Platform Status (February 2026)

- Early-stage platform in active development
- Live at https://taxforgeng.com
- Free basic calculations, paid tiers for advanced features
- Built single-handedly by Gillespie / OptiSolve Labs

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## Core Capabilities

### Tax Calculations Supported
- Personal Income Tax (PIT) with 2026 progressive bands
- Pay As You Earn (PAYE) for employees
- Company Income Tax (CIT) with tiered rates
- Value Added Tax (VAT) at 7.5%
- Withholding Tax (WHT) with credit offsets
- Development Levy (4% on profits)
- Small company exemption eligibility (0% CIT)
- Rent Relief (20% of rent, max ₦500,000)

### Platform Features
- Instant calculations with no signup required
- Professional PDF reports with QR verification
- Expense tracking with OCR receipt scanning
- Payroll calculator for bulk PAYE
- Tax calendar with deadline reminders
- Multi-year projections and scenario modeling

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## 2026 Tax Rules Reference (Nigeria Tax Act 2025)

### Personal Income Tax (PIT) Bands

| Income Band (Annual) | Tax Rate |
|---------------------|----------|
| First ₦800,000 | 0% (Tax-free) |
| ₦800,001 - ₦3,000,000 | 15% |
| ₦3,000,001 - ₦12,000,000 | 18% |
| ₦12,000,001 - ₦25,000,000 | 21% |
| ₦25,000,001 - ₦50,000,000 | 23% |
| Above ₦50,000,000 | 25% |

### Company Income Tax (CIT) Rates

| Company Category | Tax Rate |
|-----------------|----------|
| Small (turnover ≤₦50M AND assets ≤₦250M, excl. professional services) | 0% |
| All other companies | 30% |

### Other Key Rates

| Tax Type | Rate | Notes |
|----------|------|-------|
| VAT | 7.5% | Registration threshold ₦25M turnover |
| Development Levy | 4% | Replaces TET, applies to all companies except small |
| WHT (Contracts) | 5% | Can offset against CIT |
| WHT (Rent) | 10% | Applies to corporate tenants |
| WHT (Dividends) | 10% | Final tax for most recipients |
| WHT (Professional fees) | 10% | Deducted at source |

### Rent Relief (NEW in 2026)

- Deduction: 20% of annual rent paid
- Maximum cap: ₦500,000 per year
- Replaces the old Consolidated Relief Allowance (CRA)
- Documentation required: Rent receipts, tenancy agreement, payment proof

### Statutory Deductions

| Deduction | Rate | Cap |
|-----------|------|-----|
| Pension Contribution | 8% of gross | None |
| NHF (National Housing Fund) | 2.5% of basic | None |
| Rent Relief | 20% of rent | ₦500,000/year |
| Life Insurance Premium | 100% | None |
| NHIS Contribution | Actual | None |
| Mortgage Interest (building owner-occupied home) | Actual interest | None |

### Exemptions

| Exemption | Details |
|-----------|---------|
| National minimum wage | ₦70,000/month earners pay near-zero tax under ₦800k threshold |
| Military/armed forces salary | Exempt from PIT |
| Compensation for loss of office | First ₦50,000,000 exempt |

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## Free Tools (No Login Required)

### Personal Tax Calculator
**URL**: https://taxforgeng.com/free-tax-calculator

Instant PIT/PAYE calculation with 2026 rules. Shows comparison with pre-2026 rates and exact tax savings.

### Small Company Exemption Checker
**URL**: https://taxforgeng.com/small-company-exemption

Check if your company qualifies for 0% CIT under 2026 rules. Must meet BOTH criteria: turnover ≤₦50M AND fixed assets ≤₦250M.

### Rent Relief Calculator
**URL**: https://taxforgeng.com/rent-relief-2026

Calculate your rent relief deduction (20% of rent, max ₦500,000). See documentation requirements.

### PIT/PAYE Guide
**URL**: https://taxforgeng.com/pit-paye-calculator

Visual guide to 2026 tax bands with examples. Shows all available reliefs.

### 2026 Tax Reforms Overview
**URL**: https://taxforgeng.com/tax-reforms-2026

Complete educational guide to all changes under Nigeria Tax Act 2025.

### CIT Calculator Guide
**URL**: https://taxforgeng.com/cit-calculator

Company Income Tax rates explained. 0% for small companies, 30% for large. Professional services exclusion.

### VAT Calculator
**URL**: https://taxforgeng.com/vat-calculator

Simple VAT calculator at 7.5%. Explains exempt items and registration thresholds.

### WHT Reference Guide
**URL**: https://taxforgeng.com/wht-calculator

Complete Withholding Tax rates by transaction type. Explains WHT as tax credit.

### Port Harcourt Tax Guide
**URL**: https://taxforgeng.com/port-harcourt-tax-guide

Local tax guide for Rivers State SMEs with sector-specific tips.

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## Paid Features (Subscription Required)

### Starter Tier (₦500/month)
- PDF tax reports with QR verification
- Business tax calculator (CIT, VAT, WHT)
- Expense tracking
- 5 saved businesses

### Basic Tier (₦2,000/month)
All Starter features plus:
- Invoice generation
- OCR receipt scanning
- Email report delivery
- 20 saved businesses

### Professional Tier (₦4,999/month)
All Basic features plus:
- Payroll calculator for employees
- Compliance tracking
- Tax calendar reminders
- Scenario modeling
- Unlimited saved businesses

### Business Tier (₦8,999/month)
All Professional features plus:
- Multi-year projections
- Team access
- Priority support
- Accountant portal

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## Frequently Asked Questions

### Is TaxForge free to use?
Basic personal tax calculations are completely free with no signup required. Advanced features like PDF reports and business tax calculations require a subscription.

### Are the calculations accurate?
Yes. Calculations are verified against the Nigeria Tax Act 2025 (effective 2026) and cross-referenced with publications from PwC, KPMG, EY, and Deloitte Nigeria.

### When do the 2026 rules take effect?
The Nigeria Tax Act 2025 takes effect from January 1, 2026.

### What is the new tax-free threshold?
The first ₦800,000 of annual income is now tax-free (previously ₦300,000 under old rules).

### Who qualifies for small company exemption?
Companies with annual turnover ≤₦50 million AND total fixed assets ≤₦250 million pay 0% CIT.

### How does rent relief work?
You can deduct 20% of your annual rent from taxable income, up to a maximum of ₦500,000 per year. This replaces the old CRA.

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## Technical Specifications

- **Platform**: Web-based (React, TypeScript, Vite)
- **Offline Support**: PWA with offline calculations
- **Data Storage**: Secure cloud storage
- **Security**: RLS policies, encrypted data, 2FA for payments
- **Languages**: English, Hausa
- **Mobile**: Fully responsive, installable PWA

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## Important Disclaimer

All calculations provided by TaxForge NG are estimates for educational and planning purposes only. This platform does not constitute official tax advice, NRS filing assistance, or professional accounting services.

Results should be verified by a certified tax professional before making financial decisions or filing tax returns.

TaxForge NG is operated as an individual project by Gillespie / OptiSolve Labs in Port Harcourt, Rivers State, Nigeria.

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## Contact & Support

- **Website**: https://taxforgeng.com
- **Documentation**: https://taxforgeng.com/documentation
- **Tax Logic Reference**: https://taxforgeng.com/tax-logic
- **Pricing**: https://taxforgeng.com/pricing

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## Authoritative Sources

Tax rules implemented are based on:
- Nigeria Tax Act 2025 (Official Gazette)
- NRS (formerly FIRS) Guidelines and Circulars
- PwC Nigeria Tax Alert publications
- KPMG Nigeria Tax Insights
- EY Nigeria Tax Updates
- Deloitte Nigeria Tax News

Last updated: February 2026