🚀Build with NOTA

Developer Documentation

Integrate Nigeria's most comprehensive tax calculation API into your applications. Free, fast, and compliant with 2025/2026 Tax Act.

API Overview

NOTA (Nigeria Open Tax API) provides a RESTful API for calculating all major Nigerian taxes based on the 2025/2026 Tax Act. Our API is designed to be simple, reliable, and developer-friendly.

Base URL

https://hmwcdpm2zoz3qxqbsknzm6k5ie0arpgb.lambda-url.eu-north-1.on.aws

Key Features

  • ✓No Authentication Required: Free and open access for all developers
  • ✓2025/2026 Tax Act Compliant: All calculations based on official Nigerian tax law
  • ✓JSON API: Simple request/response format
  • ✓Fast Response Times: Optimized for performance
  • ✓Comprehensive Coverage: PIT, CIT, VAT, WHT, CGT, and more

Rate Limiting

Rate limiting applies to ensure fair usage and service availability for all users. Please implement appropriate caching and request throttling in your applications.

Available Endpoints

Personal Income Tax (PIT)

POST
/tax/pit/calculate

Calculate Personal Income Tax based on annual taxable income and taxpayer profile.

Company Income Tax (CIT)

POST
/tax/cit/calculate

Calculate Company Income Tax and Development Levy for businesses.

Value Added Tax (VAT)

POST
/tax/vat/calculate

Calculate VAT payable and check registration requirements.

Withholding Tax (WHT)

POST
/tax/wht/calculate

Calculate Withholding Tax for various transaction types.

Capital Gains Tax (CGT)

POST
/tax/cgt/calculate

Calculate Capital Gains Tax with exemption checks.

Taxable Income Calculator

POST
/tax/taxable-income

Calculate taxable income from gross income with deductions.

Quick Start Guide

Example: Calculate Personal Income Tax

// JavaScript/TypeScript Example
const response = await fetch(
  'https://hmwcdpm2zoz3qxqbsknzm6k5ie0arpgb.lambda-url.eu-north-1.on.aws/tax/pit/calculate',
  {
    method: 'POST',
    headers: {
      'Content-Type': 'application/json',
    },
    body: JSON.stringify({
      email: 'user@example.com',
      annual_taxable_income: 5000000,
      taxpayer_profile: {
        employment_status: 'employed',
        has_paye_employer: true,
        employer_tin: null
      },
      state_of_residence: 'Lagos'
    })
  }
);

const data = await response.json();
console.log(data);

Response Format

{
  "email": "user@example.com",
  "annual_taxable_income": 5000000,
  "pit_breakdown": [
    {
      "band": "First ₦800,000",
      "rate": 0,
      "taxable_amount": 800000,
      "tax_due": 0
    },
    {
      "band": "Next ₦800,000",
      "rate": 0.07,
      "taxable_amount": 800000,
      "tax_due": 56000
    }
    // ... more bands
  ],
  "total_pit_due": 625000,
  "routing": {
    "route_type": "PAYE",
    "remitting_authority": "state",
    "state": "Lagos"
  },
  "annual_return_required": true,
  "legal_basis": "Nigeria Tax Act 2025..."
}

Need Help?

We're here to support developers building with NOTA. Access our full documentation or reach out for assistance.