Calculator
Self-Employment Tax Calculator
Calculate quarterly tax payments for freelancers, consultants, and self-employed professionals.
About Self-Employment Tax
Self-employed individuals pay tax through self-assessment. Calculate and pay quarterly based on net business income.
- • Deduct legitimate business expenses
- • Claim tax reliefs (pension, NHF, NHIS)
- • Pay in 4 quarterly installments
Common Questions
What expenses can I deduct?
Business expenses such as office rent, equipment, software, marketing, professional fees, travel, internet, and phone.
When are payments due?
Q1: April 30 | Q2: July 31 | Q3: October 31 | Q4: January 31
What if income varies?
Estimate conservatively, pay quarterly, and reconcile at year-end. Overpayments are refunded.
Do I need to register?
Yes, if earning above ₦300,000 annually. Obtain a TIN and file annual returns.