Electricity Tariffs in Nigeria — Check Provider, Territory, Class and VAT

How to match an electricity rate to your provider, regulatory territory, customer class and date; use receipt rates without adding VAT twice.

Updated 2026-09-28

Use the electricity calculator with your receipt rate or an official schedule that actually covers your account. A tariff is not determined by the city name or service band alone.

What changed on this site

Correction, 28 September 2026: the earlier national-rate table was withdrawn. It mixed provider-specific values and unsupported reference figures. We also removed claims that a tariff band guarantees delivered hours, that a price alone identifies a band, or that reduced supply automatically proves overcharging or creates a refund entitlement.

The replacement is a small, source-checked set of official schedules with explicit limits—not a claim to cover every DisCo or state regulator.

Match these six things first

1. Provider: the company supplying and billing the account, including the appropriate state subsidiary where applicable.
2. Territory and regulator: a NERC order covering yet-to-be-transitioned areas must not be applied automatically to a state-regulated market.
3. Customer category: Non-MD, MD1, MD2, lifeline or a special agreement. Confirm the category on your account rather than guessing from the property type.
4. Service band: confirm the feeder and current account classification with the provider.
5. Date: use the schedule applicable to the billing or vending date and check for subsequent orders.
6. Tax basis: establish whether the quoted unit rate excludes or includes VAT.

Official schedules checked for this update

Lagos coverage added, 28 September 2026: both Ikeja and Eko serve Lagos. Separate LASERC orders now support presets for their Lagos service areas; the earlier Ogun-only coverage was a limitation of our verified source set, not the companies’ service territories.

These are ₦/kWh before VAT, taken from Table 2 on pages 2–3 of the LASERC PDFs, and Table 3 on page 7 of the NERC PDFs. The calculator also provides the MD1 and MD2 rows. It does not preset lifeline eligibility, special agreements or demand charges.

• IE Energy Lagos — LASERC MKTR/011: Table 2, pages 2–3; paragraph 2, page 1 gives 1 September 2026 commencement until replaced.
• Eko Power — LASERC MKTR/012: Table 2, pages 2–3; the same commencement rule. Both PDFs are linked from LASERC’s official order register.
• AEDC September 2026 Order 088: geographic scope in paragraph 15 on page 7; customer classifications in Appendix 1, page 10.
• Ikeja September 2026 Order 093: Ogun scope in paragraph 15 on page 6. The page 6 heading says September, while paragraph 16 says August. We label the table as the September schedule, not as evidence that its prices first took effect in September.
• Eko September 2026 Order 091: Ogun scope in paragraph 15 on page 6.

Select Lagos or Ogun explicitly. The NERC Ogun orders are not the authority for Lagos; the separate LASERC orders establish the Lagos presets. The listed prices match, but the legal sources and territories differ. Other areas and providers remain unverified by this update. Use receipt mode and confirm the applicable order for any unlisted account.

What the service bands mean

NERC's service-based tariff explanation lists minimum service commitments:

These are not upper-and-lower delivery ranges and do not guarantee the power you will receive on a particular day. You cannot establish a band merely because the rate looks familiar, or choose a cheaper band yourself. The September orders include specific service-monitoring and regulatory procedures; use the instrument applicable to your account rather than assuming a remedy from a general table.

VAT: avoid counting it twice

Section 148 of the Nigeria Tax Act 2025, gazetted copy hosted by LIRS sets the standard VAT rate on taxable supplies at 7.5%. The calculator starts at 0.075; confirm the tax treatment on the actual transaction.

For a VAT-exclusive rate:

`` energy = units × rate VAT = energy × VAT rate total = energy + VAT + other entered cash charges ``

For a VAT-inclusive rate:

`` energy before VAT = units × inclusive rate ÷ (1 + VAT rate) VAT is the included tax component, not an extra charge ``

For example, 300 kWh at ₦209.50 before VAT produces:

• Energy: ₦62,850.00
• VAT at 7.5%: ₦4,713.75
• Total without other charges: ₦67,563.75

That rate is supported for the listed Band A classes in the specified September schedules. It is not a national default.

For a hypothetical receipt that quotes a VAT-inclusive ₦107.50/kWh, 100 kWh costs ₦10,750.00, including ₦750.00 VAT. Adding another 7.5% would double-count tax. This is a worked example, not a provider tariff.

The calculator displays money to two decimals. It rounds the energy and VAT components to kobo; small receipt differences may depend on the provider's rounding sequence.

Other charges, debt and token units

A payment can contain more than energy and VAT. Examine any debt recovery, financing repayment, service fee or other deduction separately. The optional other-charges field takes the final cash amount you enter, including any applicable tax. Its existence does not mean that a charge is mandatory or lawful.

Dividing the whole payment by token units can therefore misstate the energy tariff. Use the receipt's energy and tax breakdown. A receipt records what was charged; it is not proof that the charge matches the correct regulatory order.

This calculator does not validate estimated-billing caps, meter-financing terms, demand charges or the legality of a debt deduction. It also does not determine how many hours your feeder actually supplied.

If the classification or bill appears wrong

Keep receipts, meter/account details, the stated class and feeder, the relevant tariff order, and dated supply logs. Submit a complaint to the provider and retain its reference number. If unresolved, follow the complaint route of the regulator with jurisdiction over the account—NERC or the relevant state regulator.

Ask for an explanation or review; do not assume reclassification, compensation or a refund is automatic. A budget calculator cannot determine that entitlement.